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    <title>2022 (11) TMI 453 - CESTAT CHENNAI</title>
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    <description>The Tribunal allowed the appeal, setting aside the demand for disallowance and recovery of cenvat credit on bank charges and Chartered Accountant services. It held that the denial of credit based on lack of Input Service Distributor registration for bank charges and incorrect billing for Chartered Accountant services was not legally sustainable. The decision emphasized the significance of proper documentation and compliance with procedural requirements in availing cenvat credit, stating that procedural errors should not result in disallowing legitimate credits.</description>
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      <description>The Tribunal allowed the appeal, setting aside the demand for disallowance and recovery of cenvat credit on bank charges and Chartered Accountant services. It held that the denial of credit based on lack of Input Service Distributor registration for bank charges and incorrect billing for Chartered Accountant services was not legally sustainable. The decision emphasized the significance of proper documentation and compliance with procedural requirements in availing cenvat credit, stating that procedural errors should not result in disallowing legitimate credits.</description>
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