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    <title>2013 (11) TMI 22 - CESTAT BANGALORE</title>
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    <description>The Tribunal ruled in favor of the appellant, a manufacturer of Intelligent Data Devices, stating that separate accounts for maintaining CENVAT credit of service tax paid by subcontractors are not required. Citing precedent decisions, the judge waived the predeposit requirement and allowed the appeal, emphasizing that manufacturers do not need distinct accounts for such credits. This decision aligns with established Tribunal rulings and grants relief to the appellant in this matter.</description>
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      <title>2013 (11) TMI 22 - CESTAT BANGALORE</title>
      <link>https://www.taxtmi.com/caselaws?id=238845</link>
      <description>The Tribunal ruled in favor of the appellant, a manufacturer of Intelligent Data Devices, stating that separate accounts for maintaining CENVAT credit of service tax paid by subcontractors are not required. Citing precedent decisions, the judge waived the predeposit requirement and allowed the appeal, emphasizing that manufacturers do not need distinct accounts for such credits. This decision aligns with established Tribunal rulings and grants relief to the appellant in this matter.</description>
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