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    <title>2017 (11) TMI 406 - CESTAT BANGALORE</title>
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    <description>The Judicial Member allowed the appeal, setting aside the impugned order but remanding the case back to the original authority for computation after reviewing additional documents to be provided by the appellant. The decision emphasized that the impugned services were integral to the manufacturing process or the appellant&#039;s business, falling within the definition of input services. The judgment grants relief to the appellant by recognizing the eligibility of the disputed input services for refund, subject to the submission of necessary documents for computation.</description>
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      <description>The Judicial Member allowed the appeal, setting aside the impugned order but remanding the case back to the original authority for computation after reviewing additional documents to be provided by the appellant. The decision emphasized that the impugned services were integral to the manufacturing process or the appellant&#039;s business, falling within the definition of input services. The judgment grants relief to the appellant by recognizing the eligibility of the disputed input services for refund, subject to the submission of necessary documents for computation.</description>
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