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    <title>2016 (9) TMI 587 - CESTAT NEW DELHI</title>
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    <description>The Appellate Authority upheld the Tribunal&#039;s decision in favor of the appellant, emphasizing the binding nature of the Tribunal&#039;s decision on lower authorities. The Commissioner set aside the Assistant Commissioner&#039;s order based on a pending Supreme Court appeal by the Revenue challenging a previous order in favor of the appellant. The Appellate Authority granted the appeal with consequential relief to the appellant, allowing the refund claim of Cenvat Credit for tax paid on input services for exported output services.</description>
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      <description>The Appellate Authority upheld the Tribunal&#039;s decision in favor of the appellant, emphasizing the binding nature of the Tribunal&#039;s decision on lower authorities. The Commissioner set aside the Assistant Commissioner&#039;s order based on a pending Supreme Court appeal by the Revenue challenging a previous order in favor of the appellant. The Appellate Authority granted the appeal with consequential relief to the appellant, allowing the refund claim of Cenvat Credit for tax paid on input services for exported output services.</description>
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