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    <title>2015 (10) TMI 1999 - CESTAT NEW DELHI</title>
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    <description>The Tribunal allowed the appeal challenging the denial of refund of Cenvat credit for Event Management and Sponsorship Services provided to overseas clients under the BAS category. The Tribunal found that the services were essential for business activities and fell within the definition of input services, citing legal precedents and the appellant&#039;s increased business growth. The rejection of refund was deemed unsustainable, and the impugned order was set aside.</description>
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      <description>The Tribunal allowed the appeal challenging the denial of refund of Cenvat credit for Event Management and Sponsorship Services provided to overseas clients under the BAS category. The Tribunal found that the services were essential for business activities and fell within the definition of input services, citing legal precedents and the appellant&#039;s increased business growth. The rejection of refund was deemed unsustainable, and the impugned order was set aside.</description>
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      <pubDate>Tue, 01 Sep 2015 00:00:00 +0530</pubDate>
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