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    <title>2012 (5) TMI 351 - CESTAT, NEW DELHI</title>
    <link>https://www.taxtmi.com/caselaws?id=213497</link>
    <description>The Tribunal allowed the restoration of the appeal dismissed due to a defect, as the appellant rectified the issue. Precedent decision waived the pre-deposit condition for Service Tax, leading to a decision on the appeal. Dispute over Cenvat credit denial was upheld by the Commissioner, citing lack of finality in Tribunal&#039;s decision. The High Court&#039;s rejection of Revenue&#039;s appeal settled the matter, supporting the appellant&#039;s position. Consequently, the Tribunal set aside the Commissioner&#039;s order, restored the Joint Commissioner&#039;s decision, and granted relief to the appellant based on established legal principles.</description>
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    <pubDate>Mon, 30 Apr 2012 00:00:00 +0530</pubDate>
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      <title>2012 (5) TMI 351 - CESTAT, NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=213497</link>
      <description>The Tribunal allowed the restoration of the appeal dismissed due to a defect, as the appellant rectified the issue. Precedent decision waived the pre-deposit condition for Service Tax, leading to a decision on the appeal. Dispute over Cenvat credit denial was upheld by the Commissioner, citing lack of finality in Tribunal&#039;s decision. The High Court&#039;s rejection of Revenue&#039;s appeal settled the matter, supporting the appellant&#039;s position. Consequently, the Tribunal set aside the Commissioner&#039;s order, restored the Joint Commissioner&#039;s decision, and granted relief to the appellant based on established legal principles.</description>
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      <pubDate>Mon, 30 Apr 2012 00:00:00 +0530</pubDate>
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