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    <title>2013 (5) TMI 702 - CESTAT, AHMEDABAD</title>
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    <description>The appeal was allowed, and the appellant was granted relief as the court aligned with a precedent set by the High Court of Karnataka, establishing that denying credit based on input services being received in other units was unjustifiable. The court ruled that there should be no restriction on cenvat credit during the relevant period, leading to a favorable outcome for the appellant in the context of service tax distribution within the company&#039;s units.</description>
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      <description>The appeal was allowed, and the appellant was granted relief as the court aligned with a precedent set by the High Court of Karnataka, establishing that denying credit based on input services being received in other units was unjustifiable. The court ruled that there should be no restriction on cenvat credit during the relevant period, leading to a favorable outcome for the appellant in the context of service tax distribution within the company&#039;s units.</description>
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