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    <title>2017 (2) TMI 18 - CESTAT BANGALORE</title>
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    <description>The Tribunal partially allowed the appeal, ruling in favor of the appellant on the interpretation of input services, admissibility of CENVAT credit on specific services, and the application of time limitations for refund claims. The appellant was entitled to a refund of CENVAT credit for canteen services, general insurance services, and employees&#039; health insurance, as these services were deemed as input services under the CENVAT Credit Rules. The Tribunal clarified the eligibility criteria and time limitations for claiming such refunds, ensuring a fair outcome based on legal principles and precedents.</description>
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      <title>2017 (2) TMI 18 - CESTAT BANGALORE</title>
      <link>https://www.taxtmi.com/caselaws?id=338318</link>
      <description>The Tribunal partially allowed the appeal, ruling in favor of the appellant on the interpretation of input services, admissibility of CENVAT credit on specific services, and the application of time limitations for refund claims. The appellant was entitled to a refund of CENVAT credit for canteen services, general insurance services, and employees&#039; health insurance, as these services were deemed as input services under the CENVAT Credit Rules. The Tribunal clarified the eligibility criteria and time limitations for claiming such refunds, ensuring a fair outcome based on legal principles and precedents.</description>
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