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    <title>2017 (3) TMI 314 - CESTAT CHANDIGARH</title>
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    <description>The Tribunal allowed the appeals filed by the appellants, setting aside the orders of the Commissioner (Appeals). It held that input service credit of Terminal Handling Charges for the period before 07.07.2009 is admissible when used for export, exempt from Service Tax. The Tribunal found the Revenue&#039;s arguments unconvincing and upheld the appellants&#039; claim, ensuring consistency in tax law application.</description>
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      <description>The Tribunal allowed the appeals filed by the appellants, setting aside the orders of the Commissioner (Appeals). It held that input service credit of Terminal Handling Charges for the period before 07.07.2009 is admissible when used for export, exempt from Service Tax. The Tribunal found the Revenue&#039;s arguments unconvincing and upheld the appellants&#039; claim, ensuring consistency in tax law application.</description>
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