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    <title>2021 (2) TMI 157 - CESTAT NEW DELHI</title>
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    <description>The Tribunal ruled in favor of the Appellant, holding that the Commissioner was not justified in denying CENVAT Credit on services received from sub-contractors and on service tax paid on import of services under the reverse charge mechanism for the period prior to April 18, 2006. The Tribunal set aside the Commissioner&#039;s order and allowed the appeal in part.</description>
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      <description>The Tribunal ruled in favor of the Appellant, holding that the Commissioner was not justified in denying CENVAT Credit on services received from sub-contractors and on service tax paid on import of services under the reverse charge mechanism for the period prior to April 18, 2006. The Tribunal set aside the Commissioner&#039;s order and allowed the appeal in part.</description>
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