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    <title>2014 (8) TMI 264 - CESTAT BANGALORE</title>
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    <description>The Tribunal reclassified services from Business Support Service to Legal Consultancy Service, making appellants eligible for CENVAT credit. As the demand period exceeded the norm, the extended period was inapplicable, leading to a waiver of pre-deposit and stay against recovery. The Tribunal emphasized the revenue-neutral impact due to CENVAT credit eligibility, which influenced the decision to grant the waiver and stay during the appeal process.</description>
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      <description>The Tribunal reclassified services from Business Support Service to Legal Consultancy Service, making appellants eligible for CENVAT credit. As the demand period exceeded the norm, the extended period was inapplicable, leading to a waiver of pre-deposit and stay against recovery. The Tribunal emphasized the revenue-neutral impact due to CENVAT credit eligibility, which influenced the decision to grant the waiver and stay during the appeal process.</description>
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