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2009 (1) TMI 117 - AT - Service TaxCENVAT credit of service tax paid on merger charges, charges for issuance of NOC, annual custody fees and maintenance of fax machine – revenue submits that these activities cannot be said to be related to the manufacturing activity directly or indirectly and therefore the credit is not admissible – impugned services are covered by definition of “Input services” – therefore, credit cannot be denied – assessee’s appeal allowed
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