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2016 (11) TMI 1449 - AT - Service TaxCENVAT credit - input services - co-ordination fees paid by appellant - Held that: - It cannot be disputed that in any organization, whether a manufacturing unit or service provider, repair and maintenance are vital for ensuring smooth functioning of the manufacture or business - This being the case, and also considering that they do not feature in the exclusions, impugned services will very much be in the nature of eligible ‘input service’ for the purpose of Rule 2(l) ibid - credit allowed - appeal allowed in toto.
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