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    <title>2011 (12) TMI 132 - CESTAT, BANGALORE</title>
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    <description>The Tribunal rejected the department&#039;s appeal, upheld the Commissioner (Appeals)&#039;s order, and emphasized the necessity of demonstrating a clear nexus between input and output services for refund eligibility under the CENVAT Credit Rules 2004. The Tribunal also disposed of the cross objection, stay petition, and application for condonation of delay.</description>
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