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    <title>2019 (10) TMI 1147 - CESTAT CHANDIGARH</title>
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    <description>The Tribunal ruled in favor of the appellant, overturning the denial of a refund claim under Rule 5 of the Cenvat Credit Rules, 2004. The Tribunal found that the services in question were valid input services when the credit was availed, rendering the denial based on later reclassification unjustified. The appeal was allowed, granting the refund claim with appropriate consequential relief.</description>
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      <description>The Tribunal ruled in favor of the appellant, overturning the denial of a refund claim under Rule 5 of the Cenvat Credit Rules, 2004. The Tribunal found that the services in question were valid input services when the credit was availed, rendering the denial based on later reclassification unjustified. The appeal was allowed, granting the refund claim with appropriate consequential relief.</description>
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