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    <title>2014 (8) TMI 90 - ALLAHABAD HIGH COURT</title>
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    <description>The High Court allowed both appeals, directing the Tribunal to reconsider the case based on the observations made. The Court emphasized the importance of providing opportunities for evidence presentation and upheld the appellant&#039;s right to claim CENVAT credit on the services in question.</description>
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      <description>The High Court allowed both appeals, directing the Tribunal to reconsider the case based on the observations made. The Court emphasized the importance of providing opportunities for evidence presentation and upheld the appellant&#039;s right to claim CENVAT credit on the services in question.</description>
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