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    <title>2016 (7) TMI 1709 - CESTAT ALLAHABAD</title>
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    <description>The Tribunal held that the appellant was liable to pay service tax for technical know-how received, making them an output service provider under Cenvat Credit Rules. The Commissioner (A) erred in not treating the appellant as such. The appeals were allowed with consequential benefits, and the impugned orders were set aside.</description>
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      <title>2016 (7) TMI 1709 - CESTAT ALLAHABAD</title>
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      <description>The Tribunal held that the appellant was liable to pay service tax for technical know-how received, making them an output service provider under Cenvat Credit Rules. The Commissioner (A) erred in not treating the appellant as such. The appeals were allowed with consequential benefits, and the impugned orders were set aside.</description>
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