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    <title>2018 (7) TMI 618 - CESTAT CHENNAI</title>
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    <description>The Tribunal upheld the impugned order and dismissed the appeal in a case involving the denial of CENVAT credit to the respondent. The Revenue argued that the invoices were addressed to a different entity and the services were ineligible, while the respondent contended that the services were essential for contractual obligations. The Commissioner (Appeals) verified details and concluded in favor of the respondent. The Tribunal found no merit in the department&#039;s appeal, considering the nature of services provided and the applicability of rules during the relevant periods.</description>
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      <link>https://www.taxtmi.com/caselaws?id=363310</link>
      <description>The Tribunal upheld the impugned order and dismissed the appeal in a case involving the denial of CENVAT credit to the respondent. The Revenue argued that the invoices were addressed to a different entity and the services were ineligible, while the respondent contended that the services were essential for contractual obligations. The Commissioner (Appeals) verified details and concluded in favor of the respondent. The Tribunal found no merit in the department&#039;s appeal, considering the nature of services provided and the applicability of rules during the relevant periods.</description>
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      <pubDate>Thu, 10 May 2018 00:00:00 +0530</pubDate>
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