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    <title>2019 (9) TMI 67 - CESTAT BANGALORE</title>
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    <description>The Tribunal allowed the appeal challenging the rejection of cenvat credit on ineligible input service. It held in favor of the appellant, determining that the service in question was eligible for credit as it was labor-intensive and did not fall under Construction/Works Contract Service. The Tribunal ruled that the demand was time-barred, emphasizing the appellant&#039;s timely disclosure to the Department. The impugned order was set aside, granting the appellant relief on both merit and limitation grounds.</description>
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      <title>2019 (9) TMI 67 - CESTAT BANGALORE</title>
      <link>https://www.taxtmi.com/caselaws?id=385299</link>
      <description>The Tribunal allowed the appeal challenging the rejection of cenvat credit on ineligible input service. It held in favor of the appellant, determining that the service in question was eligible for credit as it was labor-intensive and did not fall under Construction/Works Contract Service. The Tribunal ruled that the demand was time-barred, emphasizing the appellant&#039;s timely disclosure to the Department. The impugned order was set aside, granting the appellant relief on both merit and limitation grounds.</description>
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