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2008 (9) TMI 74 - CESTAT, CHENNAI
Input services - provisions of rule 9(1)(b) read with Explanation under CCR - appellants submission that documents for availment of input service tax credit were specified under clauses (e), (f) and (g) only, that clause (b) invoked in the show-cause notice and by the adjudicating authority did not refer to any document covering input service tax and that the Explanation to clause (b) was, therefore, not relevant to the invoices in question, is acceptable – credit allowable