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    <title>2010 (3) TMI 479 - CESTAT, CHENNAI</title>
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    <description>The Tribunal ruled in favor of the appellants, allowing the appeal and waiving the pre-deposit requirement. The decision was based on the interpretation of rules governing service tax credit distribution, emphasizing that restrictions on credit distribution were limited to not exceeding the amount of service tax paid and not being attributable to exempted goods or services. The Tribunal found that the credit distributed to the Cuddalore Unit was permissible under the rules and previous case law, setting aside the impugned order disallowing the credit.</description>
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      <link>https://www.taxtmi.com/caselaws?id=78109</link>
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