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    <title>2013 (12) TMI 1612 - CESTAT BANGALORE</title>
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    <description>The Tribunal allowed the appeal regarding the denial of Cenvat credit on Telecommunication services, finding that the appellant met the essential requirements of Cenvat Credit Rules. The Commissioner (Appeals) had exceeded the scope of the show cause notice by raising concerns about billing details. Additionally, the Tribunal waived the pre-deposit requirement for the appeal and granted consequential relief to the appellant.</description>
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      <description>The Tribunal allowed the appeal regarding the denial of Cenvat credit on Telecommunication services, finding that the appellant met the essential requirements of Cenvat Credit Rules. The Commissioner (Appeals) had exceeded the scope of the show cause notice by raising concerns about billing details. Additionally, the Tribunal waived the pre-deposit requirement for the appeal and granted consequential relief to the appellant.</description>
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