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    <title>2015 (1) TMI 636 - CESTAT NEW DELHI</title>
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    <description>The Appellate Tribunal ruled in favor of the appellant, holding that there was no legal provision mandating the reversal of input service tax credit on GTA service related to rejected inputs. The decision emphasized the importance of interpreting tax statutes based on plain language and statutory provisions, ultimately affirming the appellant&#039;s right to retain the input service tax credit. The judgment underscored the significance of legal clarity in tax credit matters and rejected the Revenue&#039;s appeal, citing precedents from the High Court and Tribunal.</description>
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      <description>The Appellate Tribunal ruled in favor of the appellant, holding that there was no legal provision mandating the reversal of input service tax credit on GTA service related to rejected inputs. The decision emphasized the importance of interpreting tax statutes based on plain language and statutory provisions, ultimately affirming the appellant&#039;s right to retain the input service tax credit. The judgment underscored the significance of legal clarity in tax credit matters and rejected the Revenue&#039;s appeal, citing precedents from the High Court and Tribunal.</description>
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