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    <title>2017 (10) TMI 199 - CESTAT NEW DELHI</title>
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    <description>The Tribunal allowed the appeal in favor of the appellant, emphasizing that the denial of Cenvat benefit for input services based on the location of service provision was unjustified. The decision underscored that as long as services are used for business purposes and service tax is paid, Cenvat Credit should be available, irrespective of the service location. The Tribunal relied on the definition of input service under the Cenvat Credit Rules and previous favorable decisions to support its ruling.</description>
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      <link>https://www.taxtmi.com/caselaws?id=349044</link>
      <description>The Tribunal allowed the appeal in favor of the appellant, emphasizing that the denial of Cenvat benefit for input services based on the location of service provision was unjustified. The decision underscored that as long as services are used for business purposes and service tax is paid, Cenvat Credit should be available, irrespective of the service location. The Tribunal relied on the definition of input service under the Cenvat Credit Rules and previous favorable decisions to support its ruling.</description>
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