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2017 (10) TMI 199 - AT - Central ExciseCENVAT credit - input services - denial on the ground that the services were provided outside the registered premises of the appellant - Held that: - The definition of input service contained in Rule 2 (l) of the CCR, 2004 provides that “the activities relating to business” should also be considered as input service for availment of Cenvat benefit. It is not the case of Revenue that the disputed services were not used by the appellant for accomplishing its business purpose - In this case, since the appellant had received the services for its business purpose and paid the service tax in respect of the taxable service received by it, it cannot be said that the benefit of Cenvat Credit shall not be extendable to the appellant on the sole ground that the services were not received within its factory premises - credit allowed - appeal allowed - decided in favor of appellant.
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