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    <title>2016 (11) TMI 235 - CESTAT BANGALORE</title>
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    <description>The Tribunal set aside the Orders-in-Original and allowed the appeals, determining that the services in question qualified as input services for refund of unutilized CENVAT credit. The decision was based on past legal interpretations recognizing the services as input services and the absence of departmental appeals against similar refund approvals. The Tribunal found the refund sanctioning authority&#039;s verification of conditions sufficient and held that the appellant was entitled to the refund.</description>
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      <description>The Tribunal set aside the Orders-in-Original and allowed the appeals, determining that the services in question qualified as input services for refund of unutilized CENVAT credit. The decision was based on past legal interpretations recognizing the services as input services and the absence of departmental appeals against similar refund approvals. The Tribunal found the refund sanctioning authority&#039;s verification of conditions sufficient and held that the appellant was entitled to the refund.</description>
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