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    <title>2013 (8) TMI 212 - CESTAT BANGALORE</title>
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    <description>The Tribunal dismissed the Revenue&#039;s appeal challenging the refund of accumulated CENVAT credit, emphasizing the significance of adhering to precedent decisions and allowing the credit on input services as per the law, even without a direct nexus to the final products or output services. The Tribunal upheld the lower authorities&#039; decision based on previous Tribunal rulings, stressing the importance of judicial discipline in following established precedents. The appeal was rejected on both substantive and judicial discipline grounds, affirming the admissibility of CENVAT credit on input services.</description>
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      <title>2013 (8) TMI 212 - CESTAT BANGALORE</title>
      <link>https://www.taxtmi.com/caselaws?id=235917</link>
      <description>The Tribunal dismissed the Revenue&#039;s appeal challenging the refund of accumulated CENVAT credit, emphasizing the significance of adhering to precedent decisions and allowing the credit on input services as per the law, even without a direct nexus to the final products or output services. The Tribunal upheld the lower authorities&#039; decision based on previous Tribunal rulings, stressing the importance of judicial discipline in following established precedents. The appeal was rejected on both substantive and judicial discipline grounds, affirming the admissibility of CENVAT credit on input services.</description>
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