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    <title>2023 (1) TMI 342 - CESTAT AHMEDABAD</title>
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    <description>The tribunal allowed the appeal filed by the assessee, dismissing the appeal by the revenue. The demands for reversal of Cenvat credit on inputs cleared to EOUs, disallowance of credit for services from foreign providers, and denial of credit for input services related to premises without centralized registration were deemed unsustainable. The decision was supported by statutory provisions, judicial precedents, and case-specific facts.</description>
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      <description>The tribunal allowed the appeal filed by the assessee, dismissing the appeal by the revenue. The demands for reversal of Cenvat credit on inputs cleared to EOUs, disallowance of credit for services from foreign providers, and denial of credit for input services related to premises without centralized registration were deemed unsustainable. The decision was supported by statutory provisions, judicial precedents, and case-specific facts.</description>
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