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    <title>2024 (6) TMI 759 - CESTAT AHMEDABAD</title>
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    <description>CESTAT Ahmedabad allowed the appeal regarding denial of CENVAT credit on scientific technical consultancy services. The revenue denied credit claiming appellant engaged in technology trading rather than providing output services. The Tribunal held that appellant received and consumed consultancy services while participating in technology development through supervision and monitoring. Following its earlier decision in appellant&#039;s own case, the Tribunal ruled appellant was entitled to CENVAT credit on scientific and technical consultancy services, setting aside the impugned order.</description>
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      <description>CESTAT Ahmedabad allowed the appeal regarding denial of CENVAT credit on scientific technical consultancy services. The revenue denied credit claiming appellant engaged in technology trading rather than providing output services. The Tribunal held that appellant received and consumed consultancy services while participating in technology development through supervision and monitoring. Following its earlier decision in appellant&#039;s own case, the Tribunal ruled appellant was entitled to CENVAT credit on scientific and technical consultancy services, setting aside the impugned order.</description>
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