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    <title>2011 (7) TMI 485 - CESTAT, CHENNAI</title>
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    <description>Telephone service used for sales promotion and in connection with manufacture was treated as an eligible input service for Cenvat credit. Credit of service tax on that service was held admissible, and the composite demand could not stand without first allowing that credit. The matter was remitted to the adjudicating authority for fresh quantification of the demand after giving effect to the admissible credit, with penalty also to be reconsidered on the same basis.</description>
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      <description>Telephone service used for sales promotion and in connection with manufacture was treated as an eligible input service for Cenvat credit. Credit of service tax on that service was held admissible, and the composite demand could not stand without first allowing that credit. The matter was remitted to the adjudicating authority for fresh quantification of the demand after giving effect to the admissible credit, with penalty also to be reconsidered on the same basis.</description>
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