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    <title>2017 (12) TMI 939 - CESTAT BANGALORE</title>
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    <description>The Judicial Member allowed the appeal, finding that the disallowed input services qualified as per the definition under Rule 2(l) of CENVAT Credit Rules. The case was remanded for document verification, emphasizing adherence to legal provisions and judicial precedents to protect taxpayers&#039; rights in claiming CENVAT credit. The decision stressed the need for proper documentation to support claims in tax disputes, ultimately overturning the disallowance and granting relief to the appellant.</description>
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      <description>The Judicial Member allowed the appeal, finding that the disallowed input services qualified as per the definition under Rule 2(l) of CENVAT Credit Rules. The case was remanded for document verification, emphasizing adherence to legal provisions and judicial precedents to protect taxpayers&#039; rights in claiming CENVAT credit. The decision stressed the need for proper documentation to support claims in tax disputes, ultimately overturning the disallowance and granting relief to the appellant.</description>
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