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2016 (10) TMI 1192 - AT - Service TaxCENVAT credit - various input services - Revenue says that when the appellant was not the manufacturer of boiler it is not entitled to the benefit of Cenvat credit on the services - Held that - The appellant may not be a manufacturer but the services provided by the appellant as a consulting engineer was not denied by Revenue - The services so provided were also in relation to installation of the boiler as well as designing thereof to ensure that the boiler is manufactured according to the design to meet to the need of the buyers - credit allowed - decided in favor of appellant.
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