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    <title>2015 (3) TMI 1049 - ANDHRA PRADESH HIGH COURT</title>
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    <description>The High Court upheld the decisions of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) on various issues related to claiming refunds and eligibility of services for CENVAT credit under the Central Excise Act, 1944. The Court affirmed the interpretation that the time limit for claiming a refund is calculated from the date of receipt of consideration, not the date of service provision. It also supported the remand of certain services for further consideration of nexus with output services. The appeals were dismissed, and no costs were awarded.</description>
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      <description>The High Court upheld the decisions of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) on various issues related to claiming refunds and eligibility of services for CENVAT credit under the Central Excise Act, 1944. The Court affirmed the interpretation that the time limit for claiming a refund is calculated from the date of receipt of consideration, not the date of service provision. It also supported the remand of certain services for further consideration of nexus with output services. The appeals were dismissed, and no costs were awarded.</description>
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      <pubDate>Wed, 04 Mar 2015 00:00:00 +0530</pubDate>
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