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    <title>2017 (5) TMI 752 - CESTAT KOLKATA</title>
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    <description>The appellant&#039;s denial of Cenvat Credit was overturned as the Tribunal found the credit availed fell within the definition of Input Service under Rule 2(l) of Cenvat Credit Rules, 2004. Precedents supported the appellant&#039;s entitlement to credit distributed by the Input Service Distributor. The judgment highlighted conditions for credit distribution, emphasizing compliance with service tax payments and non-distribution to units engaged in exempted goods or services. Consequently, the impugned denial order was set aside, and the appeal was allowed on 11.05.2017.</description>
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      <title>2017 (5) TMI 752 - CESTAT KOLKATA</title>
      <link>https://www.taxtmi.com/caselaws?id=343014</link>
      <description>The appellant&#039;s denial of Cenvat Credit was overturned as the Tribunal found the credit availed fell within the definition of Input Service under Rule 2(l) of Cenvat Credit Rules, 2004. Precedents supported the appellant&#039;s entitlement to credit distributed by the Input Service Distributor. The judgment highlighted conditions for credit distribution, emphasizing compliance with service tax payments and non-distribution to units engaged in exempted goods or services. Consequently, the impugned denial order was set aside, and the appeal was allowed on 11.05.2017.</description>
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