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2016 (10) TMI 184 - CESTAT CHANDIGARH

2016 (10) TMI 184 - CESTAT CHANDIGARH - TMI - Denial of CENVAT credit - input service as per Rule 2(l) of the Cenvat Credit Rules, 2004 - Rent - ISO Service - Software Service - Advertising Service - CPA Service - consultancy Service - Courier service - House keeping service - Commissioner, catering and Security on the premises - whether the CENVAT credit on these services can be denied on the ground that these services are not input services as per Rule 2(l) of the Cenvat Credit Rules, 2004? - .....

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agpur Versus Ultratech Cement Ltd. [2010 (10) TMI 13 - BOMBAY HIGH COURT] relied upon where it was held that any services availed by the manufacturer of excisable goods is entitled for cenvat credit. - The services is availed by the respondent in the course of their business of manufacturing - CENVAT credit cannot be denied - appeal dismissed - decided against Revenue. - E/58312/2013-SM - Final Order A/61219/2016 - Dated:- 23-8-2016 - Mr. Ashok Jindal, Member (Judicial) Sh. Satya Pal, AR- fo .....

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