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    <title>2013 (3) TMI 44 - CESTAT KOLKATA</title>
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    <description>The Tribunal upheld the Commissioner (Appeals) decision, dismissing the Revenue&#039;s appeal regarding the recovery of cenvat credit availed on inadmissible input services. The Tribunal found that the Respondent&#039;s disclosure of total credit availed in monthly returns was sufficient, with no evidence of suppression of facts. As the Respondent acted in good faith and did not admit to suppression, the Tribunal affirmed the lower court&#039;s decision, emphasizing established legal principles and rejecting the Revenue&#039;s arguments for an extended limitation period.</description>
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    <pubDate>Fri, 01 Feb 2013 00:00:00 +0530</pubDate>
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      <title>2013 (3) TMI 44 - CESTAT KOLKATA</title>
      <link>https://www.taxtmi.com/caselaws?id=221277</link>
      <description>The Tribunal upheld the Commissioner (Appeals) decision, dismissing the Revenue&#039;s appeal regarding the recovery of cenvat credit availed on inadmissible input services. The Tribunal found that the Respondent&#039;s disclosure of total credit availed in monthly returns was sufficient, with no evidence of suppression of facts. As the Respondent acted in good faith and did not admit to suppression, the Tribunal affirmed the lower court&#039;s decision, emphasizing established legal principles and rejecting the Revenue&#039;s arguments for an extended limitation period.</description>
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      <pubDate>Fri, 01 Feb 2013 00:00:00 +0530</pubDate>
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