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    <title>2010 (11) TMI 174 - CESTAT, NEW DELHI</title>
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    <description>The Tribunal held that the appellant was not liable to pay service tax before 1-1-2005 and was entitled to cenvat credit for the amount paid under the advice of departmental officers during an audit. The Tribunal set aside the order to recover cenvat credit and impose a penalty, allowing the appeal based on the appellant&#039;s non-liability for service tax during the relevant period. The decision emphasized the importance of understanding tax rules and eligibility for cenvat credit, supported by precedent and legal principles.</description>
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    <pubDate>Wed, 03 Nov 2010 00:00:00 +0530</pubDate>
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      <title>2010 (11) TMI 174 - CESTAT, NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=203486</link>
      <description>The Tribunal held that the appellant was not liable to pay service tax before 1-1-2005 and was entitled to cenvat credit for the amount paid under the advice of departmental officers during an audit. The Tribunal set aside the order to recover cenvat credit and impose a penalty, allowing the appeal based on the appellant&#039;s non-liability for service tax during the relevant period. The decision emphasized the importance of understanding tax rules and eligibility for cenvat credit, supported by precedent and legal principles.</description>
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      <pubDate>Wed, 03 Nov 2010 00:00:00 +0530</pubDate>
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