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    <title>2020 (3) TMI 263 - CESTAT BANGALORE</title>
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    <description>The appellant successfully challenged the denial of benefits on export of services for &quot;Technical Testing and Analysis Services,&quot; cenvat credit on catering services, and cenvat credit on rent paid for premises. The Tribunal ruled in favor of the appellant, stating that services were performed outside India, catering services were eligible for cenvat credit, and rent for premises undergoing modifications was considered an input service. The appeal was allowed, overturning the denials and entitling the appellant to consequential benefits.</description>
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      <link>https://www.taxtmi.com/caselaws?id=393119</link>
      <description>The appellant successfully challenged the denial of benefits on export of services for &quot;Technical Testing and Analysis Services,&quot; cenvat credit on catering services, and cenvat credit on rent paid for premises. The Tribunal ruled in favor of the appellant, stating that services were performed outside India, catering services were eligible for cenvat credit, and rent for premises undergoing modifications was considered an input service. The appeal was allowed, overturning the denials and entitling the appellant to consequential benefits.</description>
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