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2016 (6) TMI 281 - CESTAT NEW DELHIEligibility of Cenvat credit - duty paying document - Services of commercial training and coaching - invoices found to be not eligible documents for availing credit - Held that:- it is found that the sample verification of the copies of invoices issued by the manufacturer and the re-sellers indicates the clear link between the duty paid goods supplied by the manufacturer and received by the appellant. Therefore, no justification found to deny the credit to the appellant. Accordingly, the impugned order is set aside. - Decided in favour of appellant
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