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    <title>2018 (2) TMI 927 - CESTAT, BANGALORE</title>
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    <description>The tribunal ruled in favor of the appellants, holding that the services in question were essential for their output services and qualified as input services for cenvat credit. Denying the refund claim based solely on service classification was deemed unjustified. The earlier decisions were reversed, and relief was granted to the appellants.</description>
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      <description>The tribunal ruled in favor of the appellants, holding that the services in question were essential for their output services and qualified as input services for cenvat credit. Denying the refund claim based solely on service classification was deemed unjustified. The earlier decisions were reversed, and relief was granted to the appellants.</description>
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