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    <title>2017 (11) TMI 294 - CESTAT BANGALORE</title>
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    <description>The Tribunal upheld the Commissioner&#039;s decision allowing the refund claim for manpower recruitment, training, security, and repair and maintenance services as input services for claiming CENVAT credit. The Tribunal found a nexus between these services and the export services provided by the assessee, dismissing the Revenue&#039;s appeal. The decision, based on established precedents, sets a standard for future cases regarding the classification of services for CENVAT credit refunds.</description>
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      <description>The Tribunal upheld the Commissioner&#039;s decision allowing the refund claim for manpower recruitment, training, security, and repair and maintenance services as input services for claiming CENVAT credit. The Tribunal found a nexus between these services and the export services provided by the assessee, dismissing the Revenue&#039;s appeal. The decision, based on established precedents, sets a standard for future cases regarding the classification of services for CENVAT credit refunds.</description>
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