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    <title>2015 (1) TMI 182 - CESTAT BANGALORE</title>
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    <description>The Tribunal ruled in favor of the appellant, allowing the availed service tax credit on input services for various activities, despite objections from revenue regarding credit utilization in a specific unit. The Tribunal noted a procedural error in concentrating the credit in one unit instead of distributing it among all units but deemed it a procedural infraction rather than a basis for complete denial of the credit. The appellant was granted a waiver of pre-deposit and stay against recovery during the appeal process, providing relief during the proceedings.</description>
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      <link>https://www.taxtmi.com/caselaws?id=254983</link>
      <description>The Tribunal ruled in favor of the appellant, allowing the availed service tax credit on input services for various activities, despite objections from revenue regarding credit utilization in a specific unit. The Tribunal noted a procedural error in concentrating the credit in one unit instead of distributing it among all units but deemed it a procedural infraction rather than a basis for complete denial of the credit. The appellant was granted a waiver of pre-deposit and stay against recovery during the appeal process, providing relief during the proceedings.</description>
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      <pubDate>Tue, 21 May 2013 00:00:00 +0530</pubDate>
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