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2019 (11) TMI 1330 - AT - Service TaxAvailment and utilization of CENVAT Credit - input services availed in the R & D units of the appellants and distributed by the Head Office - Department was of the view that R & D activities are not integrally connected to the manufacturing process of finished products - HELD THAT:- The said issue is discussed by the Allahabad Tribunal in the case of Jubilant Life Sciences Ltd [2017 (8) TMI 358 - CESTAT ALLAHABAD] as upheld by the Hon’ble Supreme Court in Appeal allowed - decided in favor of appellant.
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