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    <title>2019 (7) TMI 483 - CESTAT NEW DELHI</title>
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    <description>The Tribunal allowed the appeal by way of remand to ascertain the registration and compliance status of the service provider. If the provider is found to have filed returns, the input service credit cannot be denied. The appellant was directed to assist in providing necessary details, with the issue of limitation left open for further consideration.</description>
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      <description>The Tribunal allowed the appeal by way of remand to ascertain the registration and compliance status of the service provider. If the provider is found to have filed returns, the input service credit cannot be denied. The appellant was directed to assist in providing necessary details, with the issue of limitation left open for further consideration.</description>
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