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    <title>2015 (6) TMI 871 - CESTAT NEW DELHI</title>
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    <description>The Tribunal allowed the appeal, granting the appellant a refund of service tax amounting to Rs. 21,42,757. The Tribunal found the reasons for rejecting the refund claim unsustainable, emphasizing the validity of the lease agreements and debit notes provided as evidence. It disagreed with the appellate Commissioner&#039;s view on the nexus between input and output services, ultimately quashing the impugned order and ruling in favor of the appellant without imposing any costs.</description>
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      <link>https://www.taxtmi.com/caselaws?id=260946</link>
      <description>The Tribunal allowed the appeal, granting the appellant a refund of service tax amounting to Rs. 21,42,757. The Tribunal found the reasons for rejecting the refund claim unsustainable, emphasizing the validity of the lease agreements and debit notes provided as evidence. It disagreed with the appellate Commissioner&#039;s view on the nexus between input and output services, ultimately quashing the impugned order and ruling in favor of the appellant without imposing any costs.</description>
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      <pubDate>Wed, 08 Apr 2015 00:00:00 +0530</pubDate>
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