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2012 (12) TMI 1010 - AT - Service TaxExtract: .......ssee's factory but same are in the name of the head office of the assessee and there is no dispute about the input service received by the assessee. Therefore, substantive benefit cannot be denied on procedural grounds. Same analogy applies to these facts. Therefore, I set aside the impugned order and allow the appeal with consequential relief.
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