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2010 (5) TMI 803 - AT - Service TaxCENVAT credit - input services - advertisements for aerated waters - Held that: - the services in respect of which CENVAT credit was taken by the assessee during the period of dispute are within the ambit of the definition of ‘input service’ given under Rule 2(l) of the CENVAT Credit Rules, 2004 and consequently the demand raised on them by the lower authority by way of denial of input service tax credit has to be set aside - penalty also set aside - appeal allowed - decided in favor of appellant.
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