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    <title>2016 (10) TMI 485 - CESTAT CHANDIGARH</title>
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    <description>The Tribunal dismissed 11 appeals filed by Revenue challenging refund claims under Cenvat Credit Rules, 2004. The dispute centered on the eligibility of input services for credit, including services like Mandap Keeper and event management. The Commissioner (Appeals) found the services admissible for credit, emphasizing the importance of service quality. The Tribunal upheld the Commissioner&#039;s findings, ruling that interest is payable on delayed refunds and denying credit based on incomplete documents is unjustified. The Tribunal affirmed the lower Authority&#039;s orders, dismissing Revenue&#039;s appeals due to lack of contrary evidence.</description>
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      <link>https://www.taxtmi.com/caselaws?id=333465</link>
      <description>The Tribunal dismissed 11 appeals filed by Revenue challenging refund claims under Cenvat Credit Rules, 2004. The dispute centered on the eligibility of input services for credit, including services like Mandap Keeper and event management. The Commissioner (Appeals) found the services admissible for credit, emphasizing the importance of service quality. The Tribunal upheld the Commissioner&#039;s findings, ruling that interest is payable on delayed refunds and denying credit based on incomplete documents is unjustified. The Tribunal affirmed the lower Authority&#039;s orders, dismissing Revenue&#039;s appeals due to lack of contrary evidence.</description>
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