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    <title>2015 (10) TMI 2414 - DELHI HIGH COURT</title>
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    <description>The Court dismissed the appeal filed by the Commissioner of Service Tax (CST) against the final order of CESTAT, upholding the decision regarding the Respondent&#039;s alleged wrongful availing of Cenvat credit for services provided. The Court emphasized the proper classification of services and goods, ruling in favor of the Respondent on the eligibility of goods for availing Cenvat credit and the utilization of credit exceeding permissible limits.</description>
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      <description>The Court dismissed the appeal filed by the Commissioner of Service Tax (CST) against the final order of CESTAT, upholding the decision regarding the Respondent&#039;s alleged wrongful availing of Cenvat credit for services provided. The Court emphasized the proper classification of services and goods, ruling in favor of the Respondent on the eligibility of goods for availing Cenvat credit and the utilization of credit exceeding permissible limits.</description>
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