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    <title>2022 (3) TMI 805 - CESTAT CHENNAI</title>
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    <description>The judge allowed the appeals, setting aside the rejection of refund claims under Rule 5 of Cenvat Credit Rules, 2004. The denial based on input services received before obtaining service tax registration and discrepancies in address details on invoices and FIRC statement was deemed unjustified. The decision emphasized that such grounds do not justify denial of credit, citing legal precedents and a thorough analysis of the issues.</description>
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      <description>The judge allowed the appeals, setting aside the rejection of refund claims under Rule 5 of Cenvat Credit Rules, 2004. The denial based on input services received before obtaining service tax registration and discrepancies in address details on invoices and FIRC statement was deemed unjustified. The decision emphasized that such grounds do not justify denial of credit, citing legal precedents and a thorough analysis of the issues.</description>
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