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    <title>2009 (8) TMI 505 - CESTAT, NEW DELHI</title>
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    <description>Service tax credit was admissible on leased line services used to provide the output internet service because the credit scheme covered input services consumed in relation to rendering the output service, and the leased lines were necessary for that purpose. The earlier decision in the assessee&#039;s own case had already accepted the same legal position, so the revisionary disallowance could not be sustained. The disallowance was set aside in favour of the assessee.</description>
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      <link>https://www.taxtmi.com/caselaws?id=76345</link>
      <description>Service tax credit was admissible on leased line services used to provide the output internet service because the credit scheme covered input services consumed in relation to rendering the output service, and the leased lines were necessary for that purpose. The earlier decision in the assessee&#039;s own case had already accepted the same legal position, so the revisionary disallowance could not be sustained. The disallowance was set aside in favour of the assessee.</description>
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      <pubDate>Wed, 26 Aug 2009 00:00:00 +0530</pubDate>
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