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    <title>2018 (2) TMI 636 - CESTAT CHANDIGARH</title>
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    <description>The tribunal allowed the appeal and granted relief to the appellant, setting aside the denial of Cenvat credit on bill discount services falling under the negative list. The tribunal held that the appellant, who had paid service tax on the discount received, was entitled to avail Cenvat credit under Rule 3 of the Cenvat Credit Rules, despite the service being in the negative list and the service provider not being required to pay service tax.</description>
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      <description>The tribunal allowed the appeal and granted relief to the appellant, setting aside the denial of Cenvat credit on bill discount services falling under the negative list. The tribunal held that the appellant, who had paid service tax on the discount received, was entitled to avail Cenvat credit under Rule 3 of the Cenvat Credit Rules, despite the service being in the negative list and the service provider not being required to pay service tax.</description>
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