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    <title>2016 (3) TMI 401 - CESTAT BANGALORE</title>
    <link>https://www.taxtmi.com/caselaws?id=325217</link>
    <description>The Tribunal held that the appellant correctly availed CENVAT credit on service tax paid for services related to raising finance for business expansion, as these services qualified as &quot;input services&quot; under Rule 2(l) of the CENVAT Credit Rules, 2004. It was also determined that CENVAT credit could be availed on invoices received prior to the registration of the Head Office as an Input Service Distributor. As a result, the impugned order was set aside, and the appeal was allowed with consequential relief.</description>
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    <pubDate>Tue, 19 Jan 2016 00:00:00 +0530</pubDate>
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      <title>2016 (3) TMI 401 - CESTAT BANGALORE</title>
      <link>https://www.taxtmi.com/caselaws?id=325217</link>
      <description>The Tribunal held that the appellant correctly availed CENVAT credit on service tax paid for services related to raising finance for business expansion, as these services qualified as &quot;input services&quot; under Rule 2(l) of the CENVAT Credit Rules, 2004. It was also determined that CENVAT credit could be availed on invoices received prior to the registration of the Head Office as an Input Service Distributor. As a result, the impugned order was set aside, and the appeal was allowed with consequential relief.</description>
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      <pubDate>Tue, 19 Jan 2016 00:00:00 +0530</pubDate>
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