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    <title>2021 (11) TMI 244 - CESTAT NEW DELHI</title>
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    <description>The Tribunal upheld the allowance of cenvat credit for disputed items like M.S. Angles, G.I. sheet, etc., used by the respondent in providing taxable services. It emphasized that the respondent, as a service provider, was entitled to credit on goods used for rendering services. The Tribunal dismissed the Revenue&#039;s appeal, affirming the respondent&#039;s entitlement to the benefit under the law.</description>
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      <description>The Tribunal upheld the allowance of cenvat credit for disputed items like M.S. Angles, G.I. sheet, etc., used by the respondent in providing taxable services. It emphasized that the respondent, as a service provider, was entitled to credit on goods used for rendering services. The Tribunal dismissed the Revenue&#039;s appeal, affirming the respondent&#039;s entitlement to the benefit under the law.</description>
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