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    <description>The tribunal ruled in favor of the appellant, a joint venture company, allowing the eligibility of CENVAT credit on consulting engineer services under reverse charge mechanism and input services availed before obtaining registration for output services. The tribunal referenced relevant precedents and set aside the disallowance of credit on both counts, emphasizing that registration is not a prerequisite for availing credit.</description>
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      <description>The tribunal ruled in favor of the appellant, a joint venture company, allowing the eligibility of CENVAT credit on consulting engineer services under reverse charge mechanism and input services availed before obtaining registration for output services. The tribunal referenced relevant precedents and set aside the disallowance of credit on both counts, emphasizing that registration is not a prerequisite for availing credit.</description>
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