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    <title>2013 (2) TMI 103 - CESTAT, AHMEDABAD</title>
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    <description>The appellate tribunal set aside the impugned order denying the refund of cenvat credit on various services, including construction, security, maintenance of garden, and telephone services. The tribunal ruled in favor of the appellant, allowing the credit for service tax paid on telephone services installed in the residence of employees. The matter was remanded to the original adjudicating authority for the sanction of the refund specifically for telephone services, aligning with the decision in ITC Ltd. v. CC&amp;amp;E regarding the admissibility of credit for such services.</description>
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    <pubDate>Fri, 20 Jul 2012 00:00:00 +0530</pubDate>
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      <title>2013 (2) TMI 103 - CESTAT, AHMEDABAD</title>
      <link>https://www.taxtmi.com/caselaws?id=220693</link>
      <description>The appellate tribunal set aside the impugned order denying the refund of cenvat credit on various services, including construction, security, maintenance of garden, and telephone services. The tribunal ruled in favor of the appellant, allowing the credit for service tax paid on telephone services installed in the residence of employees. The matter was remanded to the original adjudicating authority for the sanction of the refund specifically for telephone services, aligning with the decision in ITC Ltd. v. CC&amp;amp;E regarding the admissibility of credit for such services.</description>
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      <pubDate>Fri, 20 Jul 2012 00:00:00 +0530</pubDate>
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