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    <title>2018 (12) TMI 1477 - CESTAT BANGALORE</title>
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    <description>The Tribunal ruled in favor of the appellant, overturning the Commissioner&#039;s decision on irregular service tax credit for construction services related to railway tracks. The judgment emphasized the nexus of services with manufacturing activities and interpreted exclusion clauses, ultimately allowing the appeal and setting aside the demand for CENVAT credit repayment.</description>
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      <description>The Tribunal ruled in favor of the appellant, overturning the Commissioner&#039;s decision on irregular service tax credit for construction services related to railway tracks. The judgment emphasized the nexus of services with manufacturing activities and interpreted exclusion clauses, ultimately allowing the appeal and setting aside the demand for CENVAT credit repayment.</description>
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