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    <title>2018 (4) TMI 1152 - CESTAT CHANDIGARH</title>
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    <description>The Appellate Tribunal CESTAT Chandigarh dismissed the Revenue&#039;s appeal contesting input service credit on various services, including C.H.A. services, T.H.C. services, Cargo Handling services, and C &amp;amp; F services. The Tribunal held that these services have a nexus with the manufacture of goods and fall under the definition of &quot;input services.&quot; Relying on previous Tribunal judgments and legal provisions, the Tribunal ruled in favor of the appellant, emphasizing that procedural violations were not fatal to the case. Consequently, the appeal was dismissed, and all appeals of the appellant were allowed with consequential relief, if any.</description>
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      <title>2018 (4) TMI 1152 - CESTAT CHANDIGARH</title>
      <link>https://www.taxtmi.com/caselaws?id=359041</link>
      <description>The Appellate Tribunal CESTAT Chandigarh dismissed the Revenue&#039;s appeal contesting input service credit on various services, including C.H.A. services, T.H.C. services, Cargo Handling services, and C &amp;amp; F services. The Tribunal held that these services have a nexus with the manufacture of goods and fall under the definition of &quot;input services.&quot; Relying on previous Tribunal judgments and legal provisions, the Tribunal ruled in favor of the appellant, emphasizing that procedural violations were not fatal to the case. Consequently, the appeal was dismissed, and all appeals of the appellant were allowed with consequential relief, if any.</description>
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