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    <title>2019 (3) TMI 1217 - CESTAT CHENNAI</title>
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    <description>The Tribunal ruled in favor of the appellant, allowing them to avail CENVAT credit on the service tax paid for the construction of roads by the service provider. The decision was supported by legal precedents emphasizing the recipient&#039;s right to credit when taxes were paid by the supplier, aligning with the core purpose of the CENVAT scheme to prevent tax cascading and provide relief to recipients who had borne taxes.</description>
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      <description>The Tribunal ruled in favor of the appellant, allowing them to avail CENVAT credit on the service tax paid for the construction of roads by the service provider. The decision was supported by legal precedents emphasizing the recipient&#039;s right to credit when taxes were paid by the supplier, aligning with the core purpose of the CENVAT scheme to prevent tax cascading and provide relief to recipients who had borne taxes.</description>
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