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    <title>2015 (3) TMI 87 - CESTAT BANGALORE</title>
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    <description>Adjudication on CENVAT credit eligibility for service tax paid on input services was premature because the service provider had approached the Settlement Commission and the record did not show the status of that application. The Tribunal held that the credit issue depended on the final outcome of the settlement proceedings, and, if the application was rejected, on any consequent adjudication of the service provider. The adjudication order was therefore set aside and the matter remanded to the original authority for fresh decision after completion of those proceedings.</description>
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      <link>https://www.taxtmi.com/caselaws?id=257151</link>
      <description>Adjudication on CENVAT credit eligibility for service tax paid on input services was premature because the service provider had approached the Settlement Commission and the record did not show the status of that application. The Tribunal held that the credit issue depended on the final outcome of the settlement proceedings, and, if the application was rejected, on any consequent adjudication of the service provider. The adjudication order was therefore set aside and the matter remanded to the original authority for fresh decision after completion of those proceedings.</description>
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