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    <title>2018 (6) TMI 1252 - KARNATAKA HIGH COURT</title>
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    <description>The High Court upheld the Tribunal&#039;s decision to remand the case for further investigation regarding the refund of unutilized CENVAT Credit, emphasizing the need to establish a nexus between the input and output services provided by the appellant. The Court dismissed the appeal of the Revenue based on previous court decisions, ruling that no substantial question of law arose for consideration, thus affirming the consistency in such matters and the importance of thorough assessments in determining valid refund claims.</description>
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      <description>The High Court upheld the Tribunal&#039;s decision to remand the case for further investigation regarding the refund of unutilized CENVAT Credit, emphasizing the need to establish a nexus between the input and output services provided by the appellant. The Court dismissed the appeal of the Revenue based on previous court decisions, ruling that no substantial question of law arose for consideration, thus affirming the consistency in such matters and the importance of thorough assessments in determining valid refund claims.</description>
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