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2013 (11) TMI 1684 - AT - Service TaxExtract: .......inadmissibility of the corporate office for the credit and in the absence of any finding regarding non-fulfilment of conditions under Rule 7 of CCR, the appeal has to be allowed. Accordingly, appeal is allowed with consequential relief, if any, to the appellant. (Operative part of this order was pronounced in the Court on conclusion of the hearing)
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