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    <description>The Tribunal granted an unconditional stay on the pre-deposit of service tax, interest, and penalty during the appeal&#039;s pendency. The judgment emphasized the importance of proper documentation and accounting for services received under the Cenvat Credit Rules, allowing credit based on essential details in the document rather than solely on the name on the invoice. The Tribunal found a prima facie case in favor of the appellant, highlighting the significance of establishing credit eligibility even when invoices do not directly reflect the appellant&#039;s name.</description>
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      <link>https://www.taxtmi.com/caselaws?id=168825</link>
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      <pubDate>Thu, 27 Oct 2011 00:00:00 +0530</pubDate>
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