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2015 (10) TMI 1329 - AT - Central ExciseDenial of Input service credit - Credit on the basis of debit notes - Availing of the banker's service in the business world is inevitable. Therefore, banking and financial services provided to the appellant through a guarantor may not be ruled out. Usually when guarantee is provided that has always been supported by a guarantor. It was left open to examine by the authorities below from the banker to ascertain the amount of service tax involved. Without such examination mechanical disallowance of CENVAT credit is unwarranted. - Decided in favour of assessee.
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