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    <title>2015 (1) TMI 1147 - CESTAT NEW DELHI</title>
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    <description>The Tribunal allowed the appeal, holding that the input service credits for technical know-how and travel agent services were admissible. The judgment emphasized that the time lag between acquiring input services and actual production is acceptable, as long as the services are intended for use in manufacturing the final products. The denial of input service credit for travel agent services and technical know-how was found unjustified, and the Tribunal set aside the impugned order, allowing the credits of Rs. 14,42,000 and Rs. 59,651.</description>
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      <link>https://www.taxtmi.com/caselaws?id=255948</link>
      <description>The Tribunal allowed the appeal, holding that the input service credits for technical know-how and travel agent services were admissible. The judgment emphasized that the time lag between acquiring input services and actual production is acceptable, as long as the services are intended for use in manufacturing the final products. The denial of input service credit for travel agent services and technical know-how was found unjustified, and the Tribunal set aside the impugned order, allowing the credits of Rs. 14,42,000 and Rs. 59,651.</description>
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      <pubDate>Fri, 09 Jan 2015 00:00:00 +0530</pubDate>
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