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    <title>2015 (8) TMI 818 - CESTAT BANGALORE</title>
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    <description>The Appellate Tribunal ruled in favor of the appellant, holding that the Cenvat credit on input services provided by distributors of SIM cards was admissible. The Tribunal emphasized the nexus between distributor services and the output telecom service, directing verification of invoices for credit approval. The appeal was disposed of with directions to remand the issue of documents/invoices for verification by the original adjudicating authority.</description>
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      <description>The Appellate Tribunal ruled in favor of the appellant, holding that the Cenvat credit on input services provided by distributors of SIM cards was admissible. The Tribunal emphasized the nexus between distributor services and the output telecom service, directing verification of invoices for credit approval. The appeal was disposed of with directions to remand the issue of documents/invoices for verification by the original adjudicating authority.</description>
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