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    <title>2013 (12) TMI 1640 - CESTAT, BANGALORE</title>
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    <description>The appellant was deemed eligible for Cenvat credit of Service Tax paid on services used for manufacturing goods exported between November 2004 to December 2008. The court emphasized the nexus between the services utilized and the manufactured/exported goods, ruling in favor of the appellant. The judgment clarified that services up to the port of export were covered under the definition of input services, supporting the appellant&#039;s claim for credit. The decision highlighted the direct connection of the services to the business activities, leading to the appeal&#039;s approval with consequential relief if necessary.</description>
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    <pubDate>Tue, 24 Dec 2013 00:00:00 +0530</pubDate>
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      <title>2013 (12) TMI 1640 - CESTAT, BANGALORE</title>
      <link>https://www.taxtmi.com/caselaws?id=194756</link>
      <description>The appellant was deemed eligible for Cenvat credit of Service Tax paid on services used for manufacturing goods exported between November 2004 to December 2008. The court emphasized the nexus between the services utilized and the manufactured/exported goods, ruling in favor of the appellant. The judgment clarified that services up to the port of export were covered under the definition of input services, supporting the appellant&#039;s claim for credit. The decision highlighted the direct connection of the services to the business activities, leading to the appeal&#039;s approval with consequential relief if necessary.</description>
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      <pubDate>Tue, 24 Dec 2013 00:00:00 +0530</pubDate>
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