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    <title>2017 (12) TMI 1489 - CESTAT BANGALORE</title>
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    <description>The Tribunal allowed the appellant&#039;s appeal, setting aside the rejection of a refund claim under the CENVAT Credit Rules, 2004. The Tribunal interpreted the definition of input service broadly, granting a refund of Rs. 3,11,578/- and overturning the rejection of charges related to Bangalore office and bank charges/commission/postage. The decision emphasized the necessity of a connection between services and business activities, providing relief to the appellant and correcting the errors in the Commissioner(Appeals)&#039;s decision.</description>
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      <description>The Tribunal allowed the appellant&#039;s appeal, setting aside the rejection of a refund claim under the CENVAT Credit Rules, 2004. The Tribunal interpreted the definition of input service broadly, granting a refund of Rs. 3,11,578/- and overturning the rejection of charges related to Bangalore office and bank charges/commission/postage. The decision emphasized the necessity of a connection between services and business activities, providing relief to the appellant and correcting the errors in the Commissioner(Appeals)&#039;s decision.</description>
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