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    <title>2018 (8) TMI 487 - CESTAT KOLKATA</title>
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    <description>The Tribunal allowed the appellant&#039;s appeal regarding Cenvat Credit eligibility based on Debit Notes issued by the service provider. It was held that the appellant was entitled to avail Cenvat Credit as the service provider had discharged Service Tax, and the appellant should not be denied credit for the tax borne by them. The impugned Order was set aside, emphasizing the importance of recognizing credit when Service Tax is duly discharged.</description>
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      <description>The Tribunal allowed the appellant&#039;s appeal regarding Cenvat Credit eligibility based on Debit Notes issued by the service provider. It was held that the appellant was entitled to avail Cenvat Credit as the service provider had discharged Service Tax, and the appellant should not be denied credit for the tax borne by them. The impugned Order was set aside, emphasizing the importance of recognizing credit when Service Tax is duly discharged.</description>
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