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    <title>2014 (5) TMI 216 - CESTAT CHENNAI</title>
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    <description>The Tribunal rejected the Revenue&#039;s stay petition against the Commissioner (Appeals) order, allowing the refund claim for Cenvat credit on service tax paid on input services to stand. The Tribunal relied on a Karnataka High Court decision stating no restriction on taking credit on services received before registration, emphasizing that procedural non-compliance arguments may not apply to exporters. The delay in registration was explained as following Department advice, leading to the decision in favor of the respondent.</description>
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      <description>The Tribunal rejected the Revenue&#039;s stay petition against the Commissioner (Appeals) order, allowing the refund claim for Cenvat credit on service tax paid on input services to stand. The Tribunal relied on a Karnataka High Court decision stating no restriction on taking credit on services received before registration, emphasizing that procedural non-compliance arguments may not apply to exporters. The delay in registration was explained as following Department advice, leading to the decision in favor of the respondent.</description>
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      <pubDate>Fri, 18 Oct 2013 00:00:00 +0530</pubDate>
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