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Cenvat Credit: Online Data Services Qualify as "Input Service" Under Broad "Business" Definition in Fiscal Statutes.

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Full Text of the Document

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....Cenvat Credit - Online Data Retrieval or Access - confirming to the expression 'activities relating to business' as contained in the definition clause of 'input service'; as the word 'business' is one of wide import and in fiscal statutes, it must be construed in a broad rather than a restricted sense. - AT....

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