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    <title>2019 (4) TMI 1874 - CESTAT ALLAHABAD</title>
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    <description>The Tribunal upheld the decision of the Commissioner(Appeals) and rejected the Revenue&#039;s appeal, affirming the eligibility of the services provided by ISEC for availing Cenvat credit. The services were deemed crucial for fulfilling export obligations and obtaining production subsidies, as they were directly linked to the export activities of the appellant. The Tribunal emphasized the importance of these services in meeting export quota requirements and facilitating the export of sugar sourced from other factories.</description>
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      <description>The Tribunal upheld the decision of the Commissioner(Appeals) and rejected the Revenue&#039;s appeal, affirming the eligibility of the services provided by ISEC for availing Cenvat credit. The services were deemed crucial for fulfilling export obligations and obtaining production subsidies, as they were directly linked to the export activities of the appellant. The Tribunal emphasized the importance of these services in meeting export quota requirements and facilitating the export of sugar sourced from other factories.</description>
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