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    <title>2012 (5) TMI 509 - CESTAT, AHMEDABAD</title>
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    <description>The Tribunal ruled in favor of the appellant regarding the availability of CENVAT Credit for services related to the Effluent Treatment Plant. However, discrepancies in the denial of CENVAT Credit based on procedural lapses and non-payment of Service Tax led to a reevaluation by the Commissioner (Appeals). The appeal was disposed of with specific directions for further review and consideration on certain issues.</description>
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      <description>The Tribunal ruled in favor of the appellant regarding the availability of CENVAT Credit for services related to the Effluent Treatment Plant. However, discrepancies in the denial of CENVAT Credit based on procedural lapses and non-payment of Service Tax led to a reevaluation by the Commissioner (Appeals). The appeal was disposed of with specific directions for further review and consideration on certain issues.</description>
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