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    <title>2012 (11) TMI 70 - CESTAT, NEW DELHI</title>
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    <description>The judge granted the appellant&#039;s prayer to dispense with pre-deposit conditions of duty demand related to cenvat credit for telephone, courier, and travel expenses. The judge found a clear nexus between the input services and business operations, distinguishing previous tribunal decisions cited by the Revenue. By aligning the case with tribunal and high court decisions supporting the admissibility of such services for cenvat credit, the judge granted the stay and scheduled the appeal for final disposal, indicating alignment with earlier tribunal decisions.</description>
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      <description>The judge granted the appellant&#039;s prayer to dispense with pre-deposit conditions of duty demand related to cenvat credit for telephone, courier, and travel expenses. The judge found a clear nexus between the input services and business operations, distinguishing previous tribunal decisions cited by the Revenue. By aligning the case with tribunal and high court decisions supporting the admissibility of such services for cenvat credit, the judge granted the stay and scheduled the appeal for final disposal, indicating alignment with earlier tribunal decisions.</description>
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