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2017 (7) TMI 60 - CESTAT BANGALORECENVAT credit - Water Treatment Expenses - duty paying invoices - Rule 9 of CCR - Held that: - the impugned order denying the cenvat credit on Company Secretary Service, Water Treatment Service and Xerox Machine Service is not sustainable in law in view of the decisions cited by the appellant in the case of M/s Arm Embedded Technologies Pvt Ltd Versus Commissioner of Central Excise, Customs and Service Tax [2016 (7) TMI 1207 - CESTAT BANGALORE], where it was held that the impugned services are eligible input services - appeal allowed - decided in favor of appellant.
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