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2017 (5) TMI 1184 - AT - Central ExciseCENVAT credit - input services - pipelines exclusively used for transport of water - denial on account of nexus - Held that: - subject input service is having sufficient nexus with the manufacturing process of the appellant and is covered by the definition of ‘input service’ under Rule 2(l) of CCR, 2004 - service tax paid on such services is eligible to be claimed as Cenvat Credit by the appellant-assessee - appeal allowed - decided in favor of appellant.
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