TMI Blog2013 (10) TMI 1483X X X X Extracts X X X X X X X X Extracts X X X X ..... o longer res integra and has been settled in favour of the appellants in view of the decision of the Tribunal in the case of KPMG v. CCE, New Delhi [2013 (4) TMI 493 - CESTAT NEW DELHI], where credit on these services are allowed - credit allowed - appeal allowed - decided in favor of appellant. X X X X Extracts X X X X X X X X Extracts X X X X ..... s provided by the appellant. The learned counsel submits that the issue is no longer res integra and has been settled in favour of the appellants in view of the decision of the Tribunal in the case of KPMG v. CCE, New Delhi [2013-TIOL-761-CESTAT-DEL = 2014 (33) S.T.R. 96 (Tri.-Del.)]. He also relied upon the decision of the Hon'ble High Court of Andhra Pradesh in the case of CC&CE, Hyderabad-IV v. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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