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    <title>2023 (1) TMI 147 - KARNATAKA HIGH COURT</title>
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    <description>The High Court dismissed the appeal and ruled in favor of the assessee, upholding the decision of the CESTAT. The court found no error in allowing credit for input services used for providing output services, including setting up a New Technology Centre. The Revenue&#039;s argument against granting CENVAT credit for new constructions was rejected, as the assessee did not claim credit for such services. The High Court&#039;s decision favored the assessee, emphasizing compliance with the law regarding CENVAT credit on input services for output services.</description>
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      <title>2023 (1) TMI 147 - KARNATAKA HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=432400</link>
      <description>The High Court dismissed the appeal and ruled in favor of the assessee, upholding the decision of the CESTAT. The court found no error in allowing credit for input services used for providing output services, including setting up a New Technology Centre. The Revenue&#039;s argument against granting CENVAT credit for new constructions was rejected, as the assessee did not claim credit for such services. The High Court&#039;s decision favored the assessee, emphasizing compliance with the law regarding CENVAT credit on input services for output services.</description>
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