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    <title>2014 (9) TMI 1036 - CESTAT BANGALORE</title>
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    <description>The Tribunal set aside the impugned order and remanded the case to the original adjudicating authority for a decision on the refund claim. The Tribunal ruled in favor of the appellant, determining that the &quot;output service&quot; provided by the appellant is not taxable, impacting the admissibility of Cenvat credit and refund. Additionally, it was concluded that the refund claim is not barred by limitation under Section 11B of the Central Excise Act, 1944. The decision ensures a fair resolution of the issues raised in the refund claim.</description>
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      <title>2014 (9) TMI 1036 - CESTAT BANGALORE</title>
      <link>https://www.taxtmi.com/caselaws?id=179500</link>
      <description>The Tribunal set aside the impugned order and remanded the case to the original adjudicating authority for a decision on the refund claim. The Tribunal ruled in favor of the appellant, determining that the &quot;output service&quot; provided by the appellant is not taxable, impacting the admissibility of Cenvat credit and refund. Additionally, it was concluded that the refund claim is not barred by limitation under Section 11B of the Central Excise Act, 1944. The decision ensures a fair resolution of the issues raised in the refund claim.</description>
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      <pubDate>Mon, 29 Sep 2014 00:00:00 +0530</pubDate>
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