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2013 (12) TMI 487 - CESTAT NEW DELHIDemand of CENVAT Credit - Service of preparing techno feasibility report regarding rehabilitation - Stay application - Held that:- The service of preparing feasibility report for rehabilitation of the company had been received by the appellant from M/s. SBI Capital in terms of the directions of the BIFR. Without such feasibility report from the M/s. SBI Capital rehabilitation package could not be finalized by the BIFR. Therefore, the service received by the appellant from SBI Capital has very much nexus with their manufacturing business and is covered by the term “activities relating to business” in the inclusive part of the definition of “input service”, as given in Rule 2(l) - Stay granted.
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