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    <title>2013 (8) TMI 450 - CESTAT CHENNAI</title>
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    <description>The Tribunal ordered a change in the respondent&#039;s name for proper jurisdiction alignment. The applicant&#039;s contention regarding the classification of service tax on dishonoured cheques was dismissed, with the Revenue maintaining the charges were taxable. The Tribunal found the applicant&#039;s unauthorized Cenvat credit utilization irregular and ordered a partial pre-deposit due to financial hardship. A partial payment of Rs.1,00,00,000 was mandated within 8 weeks, with the remaining dues waived pending compliance by a specified date, addressing jurisdictional change, tax liability, and financial constraints.</description>
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    <pubDate>Wed, 12 Jun 2013 00:00:00 +0530</pubDate>
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      <link>https://www.taxtmi.com/caselaws?id=236157</link>
      <description>The Tribunal ordered a change in the respondent&#039;s name for proper jurisdiction alignment. The applicant&#039;s contention regarding the classification of service tax on dishonoured cheques was dismissed, with the Revenue maintaining the charges were taxable. The Tribunal found the applicant&#039;s unauthorized Cenvat credit utilization irregular and ordered a partial pre-deposit due to financial hardship. A partial payment of Rs.1,00,00,000 was mandated within 8 weeks, with the remaining dues waived pending compliance by a specified date, addressing jurisdictional change, tax liability, and financial constraints.</description>
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      <pubDate>Wed, 12 Jun 2013 00:00:00 +0530</pubDate>
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