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    <title>2011 (9) TMI 287 - CESTAT, KOLKATA</title>
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    <description>The Tribunal directed a re-evaluation by the Commissioner regarding the short payment and interest demand issue, acknowledging the Appellants&#039; rectification efforts. For the denial of CENVAT credit due to missing invoices and goods receipt evidence, the Tribunal deemed the matter necessitating re-consideration by the Commissioner, highlighting discrepancies in the credit denial process. The dispute over Service Tax credit denial based on photocopies of documents was resolved in favor of the Appellants, with the Tribunal directing the Commissioner to revisit the issue considering the original documents. The judgment granted the Stay Petition and Appeal, remanding the case for a fresh decision, emphasizing the Appellants&#039; right to present their case adequately.</description>
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      <title>2011 (9) TMI 287 - CESTAT, KOLKATA</title>
      <link>https://www.taxtmi.com/caselaws?id=207114</link>
      <description>The Tribunal directed a re-evaluation by the Commissioner regarding the short payment and interest demand issue, acknowledging the Appellants&#039; rectification efforts. For the denial of CENVAT credit due to missing invoices and goods receipt evidence, the Tribunal deemed the matter necessitating re-consideration by the Commissioner, highlighting discrepancies in the credit denial process. The dispute over Service Tax credit denial based on photocopies of documents was resolved in favor of the Appellants, with the Tribunal directing the Commissioner to revisit the issue considering the original documents. The judgment granted the Stay Petition and Appeal, remanding the case for a fresh decision, emphasizing the Appellants&#039; right to present their case adequately.</description>
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