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2015 (10) TMI 2529 - CESTAT NEW DELHICenvat credit - conference charges - nexus with the manufacture of final product - Held that:- the disputed services on which the cenvat credit has been taken by the appellant are relating to the business activity which is evident from the documents available in the record. Further the services availed by the appellant are relating to sales promotion activities which fall under the definition of input service contained in Rule 2(l) of the Cenvat Credit Rules. It is found that this Bench of the Tribunal in the case of Ultratech Cement Ltd. vs CCE Jaipur-I [2015 (11) TMI 607 - CESTAT NEW DELHI], in an identical set of facts has allowed the cenvat benefit on the disputed services. Therefore, in view of the same the impugned order denying the benefit of cenvat credit is not legal and proper, and thus, the same is set aside. - Decided in favour of appellant
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