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    <title>2011 (1) TMI 743 - CESTAT, BANGALORE</title>
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    <description>The Appellate Tribunal CESTAT, BANGALORE allowed the appeal by setting aside the impugned order and remanding the matter for fresh consideration. The appellant&#039;s request for waiver of pre-deposit of service tax, interest, and penalty under section 78 was granted, with directions for the Adjudicating Authority to re-examine the eligibility for Cenvat Credit based on provided documentation. The judgment emphasized the importance of supporting claims with necessary invoices and ensuring adherence to principles of natural justice in the reconsideration process.</description>
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      <description>The Appellate Tribunal CESTAT, BANGALORE allowed the appeal by setting aside the impugned order and remanding the matter for fresh consideration. The appellant&#039;s request for waiver of pre-deposit of service tax, interest, and penalty under section 78 was granted, with directions for the Adjudicating Authority to re-examine the eligibility for Cenvat Credit based on provided documentation. The judgment emphasized the importance of supporting claims with necessary invoices and ensuring adherence to principles of natural justice in the reconsideration process.</description>
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