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    <title>2024 (6) TMI 47 - CESTAT BANGALORE</title>
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    <description>The Tribunal upheld the Commissioner (Appeals)&#039;s decision to grant a refund of cenvat credit for input services, including Security Services, Commercial Coaching and Training Services, Rent-a-Cab Service, and House Keeping Services, to a 100% EOU engaged in exporting Inventory Management Services. The Revenue&#039;s appeal was dismissed, as the Tribunal found a sufficient nexus between the input services and the exported services, aligning with established precedents and Circular 120/01/2010-ST. The Tribunal&#039;s decision, pronounced on 30.05.2024, confirmed that the impugned order required no interference, affirming the respondents&#039; refund eligibility.</description>
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      <link>https://www.taxtmi.com/caselaws?id=753440</link>
      <description>The Tribunal upheld the Commissioner (Appeals)&#039;s decision to grant a refund of cenvat credit for input services, including Security Services, Commercial Coaching and Training Services, Rent-a-Cab Service, and House Keeping Services, to a 100% EOU engaged in exporting Inventory Management Services. The Revenue&#039;s appeal was dismissed, as the Tribunal found a sufficient nexus between the input services and the exported services, aligning with established precedents and Circular 120/01/2010-ST. The Tribunal&#039;s decision, pronounced on 30.05.2024, confirmed that the impugned order required no interference, affirming the respondents&#039; refund eligibility.</description>
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