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    <title>2019 (2) TMI 1251 - CESTAT ALLAHABAD</title>
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    <description>The Tribunal upheld the decision that the appellant, a Global IT Service Company, was not entitled to avail cenvat credit on the amount attributable to foreign subsidiaries for &#039;Errors &amp;amp; Omissions Liability Insurance Service&#039; as input services. Penalties were confirmed, and interest was payable if the appellant did not maintain a sufficient balance in their cenvat credit account.</description>
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      <description>The Tribunal upheld the decision that the appellant, a Global IT Service Company, was not entitled to avail cenvat credit on the amount attributable to foreign subsidiaries for &#039;Errors &amp;amp; Omissions Liability Insurance Service&#039; as input services. Penalties were confirmed, and interest was payable if the appellant did not maintain a sufficient balance in their cenvat credit account.</description>
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