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    <title>2018 (7) TMI 522 - CESTAT NEW DELHI</title>
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    <description>The Tribunal upheld the impugned order, dismissing the Department&#039;s appeal. The decision was based on the respondent paying the full service tax on the invoices, making the credit admissible despite retaining amounts. The order emphasized the significance of service tax payment and aligned with prior Tribunal decisions favoring the respondent.</description>
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      <link>https://www.taxtmi.com/caselaws?id=363214</link>
      <description>The Tribunal upheld the impugned order, dismissing the Department&#039;s appeal. The decision was based on the respondent paying the full service tax on the invoices, making the credit admissible despite retaining amounts. The order emphasized the significance of service tax payment and aligned with prior Tribunal decisions favoring the respondent.</description>
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