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2017 (1) TMI 1364 - CESTAT CHENNAICENVAT credit - GTA services - Packing of the paper products using LDPE shrink film - denial on account of lack of nexus between input service and output service - Held that: - The service so availed was to carry LDPE shrink films to the premises of the aforesaid clients. That being integrally connected with the output service provided, there is no question of denial of input credit of the services so availed - credit allowed. Appeal allowed - decided in favor of assessee.
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