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    <title>2008 (3) TMI 69 - CESTAT  NEW DELHI</title>
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    <description>The Tribunal set aside the disallowance of service tax credit amounting to Rs.5,18,027 after the appellant amended the registration certificate to include the disputed address. However, the disallowed service tax credit of Rs.57,527 was upheld as the invoices were in the name of &quot;M/s. Shelter&quot; without mentioning the appellant&#039;s name, rendering the credit unavailable.</description>
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      <description>The Tribunal set aside the disallowance of service tax credit amounting to Rs.5,18,027 after the appellant amended the registration certificate to include the disputed address. However, the disallowed service tax credit of Rs.57,527 was upheld as the invoices were in the name of &quot;M/s. Shelter&quot; without mentioning the appellant&#039;s name, rendering the credit unavailable.</description>
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