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    <title>2019 (1) TMI 1425 - CESTAT NEW DELHI</title>
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    <description>The Tribunal ruled in favor of the appellants in the case, allowing Cenvat credit on services provided to Jaipur Development Authority for advertising agency services, emphasizing the integral connection between input services and the output service of advertising agency. Regarding the disallowance of Cenvat credit on DMRC documents due to procedural irregularities, the Tribunal upheld the demand on one document while setting aside the demand on two others, stressing the importance of substantial compliance with Cenvat credit rules. The appeal was partially allowed, with a demand of &amp;amp;8377; 38,048 upheld and the rest dismissed, highlighting the significance of compliance and nexus between input and output services for Cenvat credit eligibility.</description>
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    <pubDate>Tue, 29 Jan 2019 00:00:00 +0530</pubDate>
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      <title>2019 (1) TMI 1425 - CESTAT NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=374260</link>
      <description>The Tribunal ruled in favor of the appellants in the case, allowing Cenvat credit on services provided to Jaipur Development Authority for advertising agency services, emphasizing the integral connection between input services and the output service of advertising agency. Regarding the disallowance of Cenvat credit on DMRC documents due to procedural irregularities, the Tribunal upheld the demand on one document while setting aside the demand on two others, stressing the importance of substantial compliance with Cenvat credit rules. The appeal was partially allowed, with a demand of &amp;amp;8377; 38,048 upheld and the rest dismissed, highlighting the significance of compliance and nexus between input and output services for Cenvat credit eligibility.</description>
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      <pubDate>Tue, 29 Jan 2019 00:00:00 +0530</pubDate>
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