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    <title>2015 (12) TMI 150 - CESTAT NEW DELHI</title>
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    <description>The Member (J) at the Appellate Tribunal CESTAT NEW DELHI set aside the lower authorities&#039; decision confirming demands and imposing penalties on the appellants for availing credit based on incomplete invoices. The denial of substantial credit was deemed unjustified as the service provider had paid the Service Tax and the appellants had utilized the services, despite the lack of detailed descriptions on the invoices. Consequently, all three appeals were allowed, granting consequential relief to the appellants.</description>
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      <description>The Member (J) at the Appellate Tribunal CESTAT NEW DELHI set aside the lower authorities&#039; decision confirming demands and imposing penalties on the appellants for availing credit based on incomplete invoices. The denial of substantial credit was deemed unjustified as the service provider had paid the Service Tax and the appellants had utilized the services, despite the lack of detailed descriptions on the invoices. Consequently, all three appeals were allowed, granting consequential relief to the appellants.</description>
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