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    <title>2015 (2) TMI 143 - CESTAT NEW DELHI</title>
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    <description>The Tribunal allowed the appellant&#039;s appeal regarding the dispute over Cenvat credit for services received by their unregistered branch office. Despite the services being received at the branch office, the appellant, who discharged the Service Tax liability centrally, was deemed entitled to the credit. The Tribunal emphasized the significance of proper documentation and rectification of address-related issues, setting aside the impugned order and granting relief to the appellant.</description>
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      <description>The Tribunal allowed the appellant&#039;s appeal regarding the dispute over Cenvat credit for services received by their unregistered branch office. Despite the services being received at the branch office, the appellant, who discharged the Service Tax liability centrally, was deemed entitled to the credit. The Tribunal emphasized the significance of proper documentation and rectification of address-related issues, setting aside the impugned order and granting relief to the appellant.</description>
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