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2016 (7) TMI 1280 - AT - Service TaxCENVAT credit - trade promotion service - insurance/public relation service - cargo handling service - mobile repair services - denial on account of nexus - Held that: - The Cenvat Credit Rules prevalent at the material time provided “activity relating to business” for the purpose of consideration as input service. Since the expenses incurred on the disputed services were in relation to the business activities of the appellant, Cenvat credit on the disputed services cannot be denied on the ground that there is no nexus between the input and the output services. With regard to the trade promotion service, taking of Cenvat credit is not in conformity with Rule 9 of the CCR, 2004, credit rightly denied. Appeal allowed - decided partly in favor of appellant.
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