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    <title>2018 (2) TMI 381 - CESTAT BANGALORE</title>
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    <description>The Tribunal allowed the appeal in favor of the appellant, setting aside the Commissioner&#039;s order confirming demand, interest, and penalty related to the admissibility of cenvat credit on input services distributed by M/s. ILTD. The Tribunal emphasized the specific conditions for distributing service tax credit, noting that credit attributable to services used in units exclusively engaged in manufacturing exempted goods cannot be distributed. Previous judicial precedents cited by the appellant supported their entitlement to the credit, leading to the Tribunal ruling in their favor.</description>
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      <description>The Tribunal allowed the appeal in favor of the appellant, setting aside the Commissioner&#039;s order confirming demand, interest, and penalty related to the admissibility of cenvat credit on input services distributed by M/s. ILTD. The Tribunal emphasized the specific conditions for distributing service tax credit, noting that credit attributable to services used in units exclusively engaged in manufacturing exempted goods cannot be distributed. Previous judicial precedents cited by the appellant supported their entitlement to the credit, leading to the Tribunal ruling in their favor.</description>
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