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    <title>2017 (1) TMI 1360 - CESTAT BANGALORE</title>
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    <description>The Tribunal allowed both appeals, holding that the appellants were entitled to CENVAT credit on service tax paid for input services. The disputed services were deemed to fall within the definition of input service, as per Rule 2(l) of CCR. The decision was influenced by previous rulings favoring the appellant on similar grounds, ultimately resulting in a favorable outcome for the appellant regarding the denial of CENVAT credit.</description>
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      <description>The Tribunal allowed both appeals, holding that the appellants were entitled to CENVAT credit on service tax paid for input services. The disputed services were deemed to fall within the definition of input service, as per Rule 2(l) of CCR. The decision was influenced by previous rulings favoring the appellant on similar grounds, ultimately resulting in a favorable outcome for the appellant regarding the denial of CENVAT credit.</description>
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