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    <title>2015 (11) TMI 678 - CESTAT BANGALORE</title>
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    <description>The appeals were allowed in favor of the appellant concerning the refund of service tax, centralized registration, admissibility of CENVAT credit, and time-barred show-cause notices. The Tribunal found the impugned orders lacking merit, emphasizing the nexus between services and premises as crucial for availing credit. The appellant&#039;s argument for credit of service tax paid for services received in branches despite registration status was supported, leading to the appeals being allowed with consequential relief granted.</description>
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      <description>The appeals were allowed in favor of the appellant concerning the refund of service tax, centralized registration, admissibility of CENVAT credit, and time-barred show-cause notices. The Tribunal found the impugned orders lacking merit, emphasizing the nexus between services and premises as crucial for availing credit. The appellant&#039;s argument for credit of service tax paid for services received in branches despite registration status was supported, leading to the appeals being allowed with consequential relief granted.</description>
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