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    <title>2024 (9) TMI 1024 - CESTAT BANGALORE</title>
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    <description>CESTAT Bangalore allowed appeals regarding CENVAT credit refund for input services. The appellant sought cash refund of accumulated CENVAT credit on account of export of goods during relevant quarters under Rule 5 of CENVAT Credit Rules, 2004. The tribunal held that since input services are admissible to credit under various decisions, denial of cash refund of accumulated CENVAT credit on export of services cannot be denied. The decision was supported by precedents from similar cases involving software and healthcare management services.</description>
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      <description>CESTAT Bangalore allowed appeals regarding CENVAT credit refund for input services. The appellant sought cash refund of accumulated CENVAT credit on account of export of goods during relevant quarters under Rule 5 of CENVAT Credit Rules, 2004. The tribunal held that since input services are admissible to credit under various decisions, denial of cash refund of accumulated CENVAT credit on export of services cannot be denied. The decision was supported by precedents from similar cases involving software and healthcare management services.</description>
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