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    <title>2021 (9) TMI 688 - CESTAT CHENNAI</title>
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    <description>The Tribunal ruled in favor of the appellant, holding that the demand for ineligible credit on input services through debit notes for cost sharing could not be sustained. The decision emphasized that if the service tax payment was legal and proper, the credit availed on the tax could not be denied. The denial of credit based on the document being a debit note was deemed improper and not legally valid. The impugned order was set aside, allowing the appeal with any consequential reliefs.</description>
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      <title>2021 (9) TMI 688 - CESTAT CHENNAI</title>
      <link>https://www.taxtmi.com/caselaws?id=412343</link>
      <description>The Tribunal ruled in favor of the appellant, holding that the demand for ineligible credit on input services through debit notes for cost sharing could not be sustained. The decision emphasized that if the service tax payment was legal and proper, the credit availed on the tax could not be denied. The denial of credit based on the document being a debit note was deemed improper and not legally valid. The impugned order was set aside, allowing the appeal with any consequential reliefs.</description>
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      <pubDate>Wed, 25 Aug 2021 00:00:00 +0530</pubDate>
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