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    <title>2017 (7) TMI 399 - CESTAT CHANDIGARH</title>
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    <description>The Tribunal set aside the Commissioner&#039;s order disallowing Cenvat Credit on input services due to technical discrepancies in some invoices. Emphasizing the admissibility of credit at the recipient&#039;s end and the necessity for ensuring credit validity at the Input Service Distributor level, the Tribunal ruled in favor of the appellant. The matter was remanded for a fresh decision after rectifying defects, granting consequential relief. The judgment highlighted that denial of credit should not be based on remediable defects and clarified the computation of service tax on advertising services.</description>
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      <title>2017 (7) TMI 399 - CESTAT CHANDIGARH</title>
      <link>https://www.taxtmi.com/caselaws?id=345287</link>
      <description>The Tribunal set aside the Commissioner&#039;s order disallowing Cenvat Credit on input services due to technical discrepancies in some invoices. Emphasizing the admissibility of credit at the recipient&#039;s end and the necessity for ensuring credit validity at the Input Service Distributor level, the Tribunal ruled in favor of the appellant. The matter was remanded for a fresh decision after rectifying defects, granting consequential relief. The judgment highlighted that denial of credit should not be based on remediable defects and clarified the computation of service tax on advertising services.</description>
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      <pubDate>Fri, 30 Jun 2017 00:00:00 +0530</pubDate>
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