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    <title>2011 (6) TMI 415 - CESTAT, DELHI</title>
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    <description>The appeal against the Order-In-Appeal setting aside the Order-In-Original regarding availing Cenvat credit on Service Tax paid by TR6 challan was dismissed. The presiding judge found no grounds for interference in the impugned order, holding it legal and correct. The judgment emphasized the validity of availing Cenvat credit on TR6 challan for Service Tax liability discharge based on prior rules and relevant Tribunal decisions. The principle of binding Tribunal decisions on lower authorities like the Commissioner (Appeals) was underscored, leading to the rejection of the Revenue&#039;s appeal.</description>
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      <link>https://www.taxtmi.com/caselaws?id=210235</link>
      <description>The appeal against the Order-In-Appeal setting aside the Order-In-Original regarding availing Cenvat credit on Service Tax paid by TR6 challan was dismissed. The presiding judge found no grounds for interference in the impugned order, holding it legal and correct. The judgment emphasized the validity of availing Cenvat credit on TR6 challan for Service Tax liability discharge based on prior rules and relevant Tribunal decisions. The principle of binding Tribunal decisions on lower authorities like the Commissioner (Appeals) was underscored, leading to the rejection of the Revenue&#039;s appeal.</description>
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