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2015 (3) TMI 1268 - AT - Central ExciseCENVAT credit - Courier Service - Housekeeping service - maintenance of garden - denial on account of nexus - Held that: - the learned Commissioner (Appeals) committed an error without any cogent reason stated justifying the reason how housekeeping and maintenance of garden has relevance to manufacturing - credit denied. Courier Service - Held that: - the Courier Services has a direct nexus to business since communications is indispensable necessity in business world - credit allowed. Appeal allowed - decided partly in favor of Revenue.
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