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    <title>2017 (1) TMI 1228 - CESTAT, BANGALORE</title>
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    <description>The Tribunal remanded the case back to the original authority for further examination and a reasoned decision based on the appellant&#039;s supporting documents regarding refund claims on specific services falling under the definition of &#039;input services.&#039; The Tribunal emphasized the importance of substantiating refund claims with proper documentation and directed the original authority to verify the documents and provide the appellant with an opportunity to be heard in accordance with Tribunal decisions.</description>
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      <description>The Tribunal remanded the case back to the original authority for further examination and a reasoned decision based on the appellant&#039;s supporting documents regarding refund claims on specific services falling under the definition of &#039;input services.&#039; The Tribunal emphasized the importance of substantiating refund claims with proper documentation and directed the original authority to verify the documents and provide the appellant with an opportunity to be heard in accordance with Tribunal decisions.</description>
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