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    <title>2017 (9) TMI 1691 - CHHATTISGARH HIGH COURT</title>
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    <description>The Chhattisgarh High Court upheld the decision of the Customs, Excise and Service Tax Appellate Tribunal, ruling that the assessee was eligible to claim CENVAT Credit on tippers under the Central Excise Act, 1944 for service tax purposes. The Court dismissed the appeal by the Revenue, affirming that the Tribunal&#039;s classification of the services provided as capital goods did not raise any substantial question of law. Therefore, the Appellant&#039;s claim for CENVAT Credit on tippers based on the classification of services was deemed eligible.</description>
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    <pubDate>Mon, 11 Sep 2017 00:00:00 +0530</pubDate>
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      <description>The Chhattisgarh High Court upheld the decision of the Customs, Excise and Service Tax Appellate Tribunal, ruling that the assessee was eligible to claim CENVAT Credit on tippers under the Central Excise Act, 1944 for service tax purposes. The Court dismissed the appeal by the Revenue, affirming that the Tribunal&#039;s classification of the services provided as capital goods did not raise any substantial question of law. Therefore, the Appellant&#039;s claim for CENVAT Credit on tippers based on the classification of services was deemed eligible.</description>
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