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2010 (7) TMI 383 - CESTAT, BANGALORECenvat credit – input services – Assessee availed Cenvat credit of service tax paid on recruitment of staff services, banking services, repair and labour charges of vehicle – Revenue denied above credit on ground that such service could not directly or indirectly related to manufacture, accordingly, duty demanded - assessee received the said services and discharged the service tax paid on the services to their service provider – credit allowed
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