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    <title>2023 (1) TMI 876 - CESTAT NEW DELHI</title>
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    <description>The Tribunal upheld the denial of Cenvat credit on service tax paid for segregation of defective components by the buyer, ruling that the activity did not qualify as an eligible service under Rule 2(l) or Rule 3 of Cenvat Credit Rules, 2004. The appellate authority&#039;s decision was affirmed, and the appeal was dismissed.</description>
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      <description>The Tribunal upheld the denial of Cenvat credit on service tax paid for segregation of defective components by the buyer, ruling that the activity did not qualify as an eligible service under Rule 2(l) or Rule 3 of Cenvat Credit Rules, 2004. The appellate authority&#039;s decision was affirmed, and the appeal was dismissed.</description>
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