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    <title>2017 (3) TMI 1277 - KARNATAKA HIGH COURT</title>
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    <description>The High Court upheld the Tribunal&#039;s decision allowing CENVAT credit for input services used in manufacturing goods for export to a 100% EOU without physical export. Relying on legal precedents and the Apex Court&#039;s dismissal of Revenue&#039;s appeal, the court concluded that no substantial question of law arose, affirming the admissibility of CENVAT credit for deemed exports to a 100% EOU.</description>
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      <description>The High Court upheld the Tribunal&#039;s decision allowing CENVAT credit for input services used in manufacturing goods for export to a 100% EOU without physical export. Relying on legal precedents and the Apex Court&#039;s dismissal of Revenue&#039;s appeal, the court concluded that no substantial question of law arose, affirming the admissibility of CENVAT credit for deemed exports to a 100% EOU.</description>
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