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    <title>2013 (11) TMI 945 - CESTAT NEW DELHI</title>
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    <description>The appellate authority favored the assessee on the time bar issue but rejected the claim due to the failure to specifically mention the non-admissibility of credit on the invoices, as required by the notification. The Tribunal emphasized that if the invoices do not mention SAD, preventing buyers from availing credit, the absence of the stamp indicating no credit would be admissible to the purchaser, leading to the allowance of the appeal and granting consequential relief to the appellant. The impugned order was set aside based on this interpretation and decision.</description>
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    <pubDate>Fri, 24 Aug 2012 00:00:00 +0530</pubDate>
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      <title>2013 (11) TMI 945 - CESTAT NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=239768</link>
      <description>The appellate authority favored the assessee on the time bar issue but rejected the claim due to the failure to specifically mention the non-admissibility of credit on the invoices, as required by the notification. The Tribunal emphasized that if the invoices do not mention SAD, preventing buyers from availing credit, the absence of the stamp indicating no credit would be admissible to the purchaser, leading to the allowance of the appeal and granting consequential relief to the appellant. The impugned order was set aside based on this interpretation and decision.</description>
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      <pubDate>Fri, 24 Aug 2012 00:00:00 +0530</pubDate>
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