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    <title>2018 (7) TMI 1003 - CESTAT BANGALORE</title>
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    <description>The Tribunal allowed the Revenue&#039;s appeal challenging the Commissioner (Appeal)&#039;s decision on abatement and documentary proof requirements. The Tribunal emphasized the necessity of documentary evidence for goods and materials value, noting that while separate values in each invoice were not mandatory, verification of actual values was crucial. The appeal was remanded for proper verification by the original authority to determine the correct service tax liability based on the documentary evidence provided by the respondents.</description>
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      <description>The Tribunal allowed the Revenue&#039;s appeal challenging the Commissioner (Appeal)&#039;s decision on abatement and documentary proof requirements. The Tribunal emphasized the necessity of documentary evidence for goods and materials value, noting that while separate values in each invoice were not mandatory, verification of actual values was crucial. The appeal was remanded for proper verification by the original authority to determine the correct service tax liability based on the documentary evidence provided by the respondents.</description>
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