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    <title>2010 (11) TMI 259 - CESTAT, BANGALORE</title>
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    <description>The Tribunal upheld the eligibility of the respondents for refund of Cenvat credit for outward services in exports. The decision emphasized the significance of the Circular issued by CBEC and the application of established principles in determining the admissibility of Cenvat credit in similar cases. The Tribunal rejected the Revenue&#039;s arguments regarding the place of removal and denied their request for a stay, concluding that the Revenue failed to establish a prima facie case in its favor.</description>
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      <link>https://www.taxtmi.com/caselaws?id=204265</link>
      <description>The Tribunal upheld the eligibility of the respondents for refund of Cenvat credit for outward services in exports. The decision emphasized the significance of the Circular issued by CBEC and the application of established principles in determining the admissibility of Cenvat credit in similar cases. The Tribunal rejected the Revenue&#039;s arguments regarding the place of removal and denied their request for a stay, concluding that the Revenue failed to establish a prima facie case in its favor.</description>
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      <pubDate>Wed, 03 Nov 2010 00:00:00 +0530</pubDate>
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