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    <title>2016 (3) TMI 713 - CESTAT HYDERABAD</title>
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    <description>The Tribunal allowed the appeal filed by a 100% EOU engaged in software development services, overturning the disallowance of Cenvat credit on various input services by the Service Tax Department. The Tribunal held that all disputed input services were eligible for credit based on legal precedents and a relevant circular, setting aside the disallowance, demand recovery, and penalty imposed by the lower authorities. The appellant was granted consequential reliefs, affirming their eligibility for credit on the input services in question.</description>
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      <link>https://www.taxtmi.com/caselaws?id=325529</link>
      <description>The Tribunal allowed the appeal filed by a 100% EOU engaged in software development services, overturning the disallowance of Cenvat credit on various input services by the Service Tax Department. The Tribunal held that all disputed input services were eligible for credit based on legal precedents and a relevant circular, setting aside the disallowance, demand recovery, and penalty imposed by the lower authorities. The appellant was granted consequential reliefs, affirming their eligibility for credit on the input services in question.</description>
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