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    <title>2014 (5) TMI 421 - CESTAT NEW DELHI</title>
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    <description>The appellant was granted entitlement to Cenvat credit for service tax paid, as confirmed by documents and the adjudication order. The court emphasized that once the tax is paid, the credit should be granted without hindrance to ensure no dues are sacrificed to the State. The court ruled that the service provider&#039;s classification change does not impact the appellant&#039;s eligibility for Cenvat credit, focusing on the clarity of tax payment and the service&#039;s use in manufacturing. The decision supported the appellant&#039;s position, allowing the appeal and emphasizing the importance of not sacrificing any dues owed to the State.</description>
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    <pubDate>Wed, 18 Apr 2012 00:00:00 +0530</pubDate>
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      <title>2014 (5) TMI 421 - CESTAT NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=247494</link>
      <description>The appellant was granted entitlement to Cenvat credit for service tax paid, as confirmed by documents and the adjudication order. The court emphasized that once the tax is paid, the credit should be granted without hindrance to ensure no dues are sacrificed to the State. The court ruled that the service provider&#039;s classification change does not impact the appellant&#039;s eligibility for Cenvat credit, focusing on the clarity of tax payment and the service&#039;s use in manufacturing. The decision supported the appellant&#039;s position, allowing the appeal and emphasizing the importance of not sacrificing any dues owed to the State.</description>
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      <pubDate>Wed, 18 Apr 2012 00:00:00 +0530</pubDate>
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