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    <title>2015 (6) TMI 194 - CESTAT BANGALORE</title>
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    <description>The appellant was denied CENVAT credit on services availed, as they were deemed to fall outside the scope of input services. The main issue was whether the appellant satisfied the definition of input service and if the demand was time-barred. The services received were related to financing and business planning, falling under the definition of input services. The Tribunal found that the appellant was eligible for the refund of CENVAT credit, setting aside the denial and granting consequential relief.</description>
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      <link>https://www.taxtmi.com/caselaws?id=260269</link>
      <description>The appellant was denied CENVAT credit on services availed, as they were deemed to fall outside the scope of input services. The main issue was whether the appellant satisfied the definition of input service and if the demand was time-barred. The services received were related to financing and business planning, falling under the definition of input services. The Tribunal found that the appellant was eligible for the refund of CENVAT credit, setting aside the denial and granting consequential relief.</description>
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