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    <title>2019 (3) TMI 118 - CESTAT BANGALORE</title>
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    <description>The Tribunal allowed the appeal, overturning the Commissioner (A)&#039;s decision to deny CENVAT credit based on invoices from unregistered service providers. Emphasizing that registration is not mandatory for claiming credit, the Tribunal highlighted legal precedents and statutory provisions, setting aside the impugned order. The judgment underscored the importance of legal clarity and adherence to established principles in resolving disputes related to CENVAT credit claims, ensuring fair treatment based on statutory provisions and judicial precedents.</description>
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      <description>The Tribunal allowed the appeal, overturning the Commissioner (A)&#039;s decision to deny CENVAT credit based on invoices from unregistered service providers. Emphasizing that registration is not mandatory for claiming credit, the Tribunal highlighted legal precedents and statutory provisions, setting aside the impugned order. The judgment underscored the importance of legal clarity and adherence to established principles in resolving disputes related to CENVAT credit claims, ensuring fair treatment based on statutory provisions and judicial precedents.</description>
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