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    <title>2018 (9) TMI 1124 - CESTAT CHENNAI</title>
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    <description>The Tribunal allowed the appellant&#039;s appeal regarding the disallowance of input credit on services received from Emerson Electric Company (EEC) for payroll processing and related processes. The decision was based on the interpretation of the definition of &quot;input services&quot; and the precedent set by a previous case, leading to the setting aside of the lower appellate authority&#039;s order and granting of consequential reliefs, if any.</description>
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