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2013 (4) TMI 580 - AT - Service TaxDenial of Cenvat credit – Input services - appellant is providing the services of renting of immovable property service and availing credits on input services - Revenue contended that the services which are availed are not utilized for providing of output service – Held that - Following the judgment of the Hon'ble High Court of Mumbai in the case of Coca Cola India Pvt.Ltd. [2009 (8) TMI 106] as their Lordships have categorically stated that the input services would be the services which are used relating to the business activity. In the case in hand, the output service provided by the appellant is intrinsically co-related the services received by them from various service providers. I find that the appellants have made out a case in their favour. Accordingly, the impugned order is liable to be set aside.
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