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2015 (12) TMI 78 - AT - Service TaxAvailment of CENVAT Credit - Maintenance and Repair Services - Held that:- It is seen that Service Tax credit is pertaining to the services availed for maintenance and repair of Xerox Machine used by the appellant in their office. Services availed with respect to the said machine in the office of the appellant will be an activity in relation to the business of the appellant. Accordingly, it is held that Cenvat credit was correctly taken by the appellant. - Decided in favour of assessee.
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