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    <title>2021 (6) TMI 60 - CESTAT NEW DELHI</title>
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    <description>The Tribunal allowed the appeals, setting aside the impugned orders. It held that the adjudicating authority erred in calculating the amount of credit to be reversed by not considering the value of trading services as per Explanation I(c) to Rule 6(3A) and by including total credit instead of only common input services. The demands based on incorrect computation were not sustained, and the appellant was granted consequential relief.</description>
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      <description>The Tribunal allowed the appeals, setting aside the impugned orders. It held that the adjudicating authority erred in calculating the amount of credit to be reversed by not considering the value of trading services as per Explanation I(c) to Rule 6(3A) and by including total credit instead of only common input services. The demands based on incorrect computation were not sustained, and the appellant was granted consequential relief.</description>
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