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2009 (8) TMI 155 - AT - Service TaxApplicant availed Cenvat credit on input service on the basis of invoices were raised in favour of the applicant’s Head Office situated at Kolkata, whereas the manufacturing Unit is located in Madhya Pradesh. The inputs service credit was taken on Telephone/Mobile charges, insurances charges, Courier Service, Freight Charges and Security Services charges. Prima facie it appears that the input services are related to business activities and credit is admissible - Stay application is allowed.
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