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2018 (8) TMI 78 - AT - Central ExciseCENVAT Credit - input services - pest control services - telephone services - repair and maintenance of air conditioner - export related services - Held that:- It is not the case of Revenue that appellant had used/utilised the disputed services for the personal benefit or consumption of its employees. Since the disputed services were used in or in relation to the manufacture of the final product and having nexus with the ultimate final product manufactured by the appellant, CENVAT Credit on the disputed services cannot be denied by the department - appeal allowed - decided in favor of appellant.
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