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2017 (1) TMI 969 - AT - Central ExciseCENVAT credit - various services - input service in terms of Rule 2 (l) of Cenvat Credit Rules, 2004 or not? - nexus with manufacturing activity - Held that: - the credit on these services cannot be denied on restrictive interpretation as adopted by the lower authorities. As already noted the appellants gave a long list of decided case laws justifying that the legal position in respect of these various input services which has been consistently and favourably settled in favour of the appellant - CENVAT credit allowed - appeal allowed - decided in favor of appellant.
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