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    <title>2014 (5) TMI 1012 - CESTAT NEW DELHI</title>
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    <description>The case involved issues concerning the eligibility of Cenvat credit on various services, invoices issued in the name of the Head office but services received in the factory, and the bar of limitation for demanding service tax. The Tribunal ruled in favor of the appellant, holding that the disputed services were eligible input services, irrespective of invoicing discrepancies. Additionally, the demand for service tax was deemed time-barred due to the appellant&#039;s proper reflection of credits in statutory records, leading to the appeal being allowed with consequential relief.</description>
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    <pubDate>Wed, 02 Apr 2014 00:00:00 +0530</pubDate>
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      <title>2014 (5) TMI 1012 - CESTAT NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=248085</link>
      <description>The case involved issues concerning the eligibility of Cenvat credit on various services, invoices issued in the name of the Head office but services received in the factory, and the bar of limitation for demanding service tax. The Tribunal ruled in favor of the appellant, holding that the disputed services were eligible input services, irrespective of invoicing discrepancies. Additionally, the demand for service tax was deemed time-barred due to the appellant&#039;s proper reflection of credits in statutory records, leading to the appeal being allowed with consequential relief.</description>
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      <pubDate>Wed, 02 Apr 2014 00:00:00 +0530</pubDate>
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