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    <title>2016 (11) TMI 827 - CESTAT CHENNAI</title>
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    <description>The appellants contested the denial of service tax credit on input services between December 2010 and June 2011. The court confirmed the demand post-1.4.2011 but waived the penalty. For the period pre-1.4.2011, the court ruled in favor of the appellants, allowing the service tax credit related to their business activities and setting aside the demand. No interest or penalty was levied. The judgment highlighted adherence to judicial discipline and evolving legal interpretations in tax credit matters.</description>
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      <link>https://www.taxtmi.com/caselaws?id=334809</link>
      <description>The appellants contested the denial of service tax credit on input services between December 2010 and June 2011. The court confirmed the demand post-1.4.2011 but waived the penalty. For the period pre-1.4.2011, the court ruled in favor of the appellants, allowing the service tax credit related to their business activities and setting aside the demand. No interest or penalty was levied. The judgment highlighted adherence to judicial discipline and evolving legal interpretations in tax credit matters.</description>
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