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    <title>2014 (9) TMI 182 - CESTAT NEW DELHI</title>
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    <description>The Tribunal ruled in favor of the appellant in a case involving a claim for cash refund of accumulated Cenvat Credit and the adjustment of interest on wrongly taken credit. The appellant, providing &#039;Management Consultancy Services,&#039; successfully argued that Cenvat Credit cannot be denied due to lack of centralized registration at the time of service receipt. The Tribunal held that Cenvat Credit for services received before registration is permissible, setting aside the interest charges and modifying the order in favor of the appellant.</description>
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      <link>https://www.taxtmi.com/caselaws?id=251156</link>
      <description>The Tribunal ruled in favor of the appellant in a case involving a claim for cash refund of accumulated Cenvat Credit and the adjustment of interest on wrongly taken credit. The appellant, providing &#039;Management Consultancy Services,&#039; successfully argued that Cenvat Credit cannot be denied due to lack of centralized registration at the time of service receipt. The Tribunal held that Cenvat Credit for services received before registration is permissible, setting aside the interest charges and modifying the order in favor of the appellant.</description>
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