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2020 (12) TMI 416 - AT - Service TaxDistribution of Cenvat Credit including Education Cess and SHE cess taken - Research & Development services received to their manufacturing units - Rule 7 of Cenvat Credit Rules, 2004 - HELD THAT:- The issue decided in the case of [2019 (11) TMI 1330 - CESTAT HYDERABAD] where it was held that Demand cannot sustain - appeal allowed - decided in favor of appellant.
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