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    <title>2018 (10) TMI 759 - CESTAT MUMBAI</title>
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    <description>The Tribunal recognized the appellant&#039;s entitlement to CENVAT credit despite invoices not being addressed directly to them, due to a tripartite arrangement with M/s Deutsch Bank A.G. and M/s Bloomerg. Emphasizing the appellant&#039;s payment for services, the Tribunal directed a re-examination by the original authority to determine eligibility under Rule 9(2) of the CENVAT Credit Rules, 2004. The appeal was allowed for a fresh adjudication order, stressing the necessity of a personal hearing for the appellant during the reassessment.</description>
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      <link>https://www.taxtmi.com/caselaws?id=368793</link>
      <description>The Tribunal recognized the appellant&#039;s entitlement to CENVAT credit despite invoices not being addressed directly to them, due to a tripartite arrangement with M/s Deutsch Bank A.G. and M/s Bloomerg. Emphasizing the appellant&#039;s payment for services, the Tribunal directed a re-examination by the original authority to determine eligibility under Rule 9(2) of the CENVAT Credit Rules, 2004. The appeal was allowed for a fresh adjudication order, stressing the necessity of a personal hearing for the appellant during the reassessment.</description>
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