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2014 (2) TMI 495 - AT - Central ExciseCenvat Credit on Input Services - Benefit under the definition of Rule 2(l) of CENVAT Credit Rules, 2004 - Held that:- services have been availed by the appellant in the course of business of manufacturing therefore, they are entitled for input service credit. Appellant is entitled to avail the input service credit on the above mentioned services as the same has been availed by the appellant as a manufacturer in the course of their business activity - Decided in favour of assessee.
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