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    <title>2018 (6) TMI 437 - CESTAT CHENNAI</title>
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    <description>The Tribunal ruled in favor of the appellant, a 100% EOU, allowing credit/refund for input services. The rejection of credit/refund based on premises registration and declaration of service tax remittance was deemed unjustified and set aside. The appellant successfully challenged these rejections, with the Tribunal directing the refund sanctioning authority to process the claim without the unnecessary requirements.</description>
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      <description>The Tribunal ruled in favor of the appellant, a 100% EOU, allowing credit/refund for input services. The rejection of credit/refund based on premises registration and declaration of service tax remittance was deemed unjustified and set aside. The appellant successfully challenged these rejections, with the Tribunal directing the refund sanctioning authority to process the claim without the unnecessary requirements.</description>
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