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    <title>2018 (1) TMI 1089 - CESTAT NEW DELHI</title>
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    <description>The Tribunal allowed the appeal, emphasizing compliance with Rule 6 of the Cenvat Credit Rules, 2004. The demand for 8% of the value of exempted services was deemed unjustified as the assessee had reversed the credit with interest for input services used in exempted output services, following legal principles and precedents cited. The appeal was allowed, subject to verification of the credit reversal in line with established legal interpretations.</description>
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      <description>The Tribunal allowed the appeal, emphasizing compliance with Rule 6 of the Cenvat Credit Rules, 2004. The demand for 8% of the value of exempted services was deemed unjustified as the assessee had reversed the credit with interest for input services used in exempted output services, following legal principles and precedents cited. The appeal was allowed, subject to verification of the credit reversal in line with established legal interpretations.</description>
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