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2017 (1) TMI 1357 - AT - Central ExciseCENVAT credit - various input services - period prior to as well as after the amendment to Rule 2 (l) ibid, w.e.f. 01.04.2011 - Held that: - the disputed services are either required as mandated or obligated by law e.g. Factories Act etc. or are otherwise very much required for smooth and ancillary running of the plant and for their business activity. There is no allegation that any of the services are availed or used primarily for personal use or for consumption of any employee of the appellant. Further, even for the period after 1.4.2011, none of the services availed are barred by exclusions (A) (B) (BA) and (C) in Rule 2 (l) of the CCR, 2004 - the impugned services availed by the appellant are very much in the nature of eligible “input service” for the purpose of rule 2(l) of CCR 2004 - credit allowed - appeal allowed - decided in favor of appellant.
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