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    <title>2018 (3) TMI 172 - CESTAT NEW DELHI</title>
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    <description>The Tribunal overturned the Commissioner (Appeals) decision disallowing Cenvat credit to the appellant for service tax paid on man power recruitment services. The Tribunal held that as the service tax payment was not due to fraud or collusion, the appellant was entitled to the credit under Rule 3 of the Cenvat Credit Rules, 2004. The Tribunal found no merit in the disallowance and allowed the appeal, setting aside the order and ruling in favor of the appellant.</description>
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      <title>2018 (3) TMI 172 - CESTAT NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=356469</link>
      <description>The Tribunal overturned the Commissioner (Appeals) decision disallowing Cenvat credit to the appellant for service tax paid on man power recruitment services. The Tribunal held that as the service tax payment was not due to fraud or collusion, the appellant was entitled to the credit under Rule 3 of the Cenvat Credit Rules, 2004. The Tribunal found no merit in the disallowance and allowed the appeal, setting aside the order and ruling in favor of the appellant.</description>
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