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2012 (7) TMI 413

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..... edit of tax paid on all services used in relation to the business of manufacturing the final product, was not before the authorities below when they decided the present cases - Appeals are allowed by way of remand. - ST/S/67/2012 and ST/95/2012 ST/S/86/2012 and ST/118/2012 - - - Dated:- 1-6-2012 - Dr. Chittaranjan Satapathy, J. Shri P. Arul, Superintendent (AR) for the Respondent .....

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..... limiting the rule making power to grant of credit in respect of tax paid on services used in or in relation to the manufacture of final excisable goods, in the absence of a stay order obtained against the same and in the absence of any contrary decisions either by the Hon ble jurisdictional High Court of Madras or the Hon ble Supreme Court, the order of the Hon ble Bombay High Court extending the .....

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..... ase of Sundaram Brake Linings (supra). The parties to these appeals will be at liberty to approach this Tribunal for further orders, if required, as a result of the outcome of the final order of the Hon ble Madras High court. 3. Following the ratio of the above decision of the Tribunal, the impugned order in these cases are also set aside and the matters are remanded for fresh decision to the .....

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