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    <title>2017 (3) TMI 1598 - CESTAT, HYDERABAD</title>
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    <description>The Tribunal ruled in favor of the appellant, setting aside the refund claim rejection under Rule 5 of CENVAT Credit Rules, 2004. The appellant&#039;s refund claim for various services was initially denied, but the Tribunal found that the services had a nexus with the output services provided by the appellant, as established in a previous case. The decision emphasized the need to establish a direct link between input and output services for refund eligibility under CENVAT rules, relying on precedent cases to determine service eligibility for credit/refund.</description>
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      <link>https://www.taxtmi.com/caselaws?id=197238</link>
      <description>The Tribunal ruled in favor of the appellant, setting aside the refund claim rejection under Rule 5 of CENVAT Credit Rules, 2004. The appellant&#039;s refund claim for various services was initially denied, but the Tribunal found that the services had a nexus with the output services provided by the appellant, as established in a previous case. The decision emphasized the need to establish a direct link between input and output services for refund eligibility under CENVAT rules, relying on precedent cases to determine service eligibility for credit/refund.</description>
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      <pubDate>Tue, 28 Mar 2017 00:00:00 +0530</pubDate>
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