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    <title>2022 (10) TMI 1075 - CESTAT NEW DELHI</title>
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    <description>The Tribunal allowed the appeal, setting aside the Commissioner (Appeals)&#039;s decision to deny input service credit distribution between companies before April 2016. The judgment emphasized that such credit distribution cannot be denied based on specific rules under the CENVAT Credit Rules, 2004, and should consider past practices and agreements between parties.</description>
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      <description>The Tribunal allowed the appeal, setting aside the Commissioner (Appeals)&#039;s decision to deny input service credit distribution between companies before April 2016. The judgment emphasized that such credit distribution cannot be denied based on specific rules under the CENVAT Credit Rules, 2004, and should consider past practices and agreements between parties.</description>
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