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    <title>2014 (1) TMI 1423 - CESTAT CHENNAI</title>
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    <description>The Tribunal granted a waiver of pre-deposit for disputed cenvat credit, staying the collection of dues pending appeal. Issues included delayed invoice issuance, lack of payment proof, and use of inter office memos instead of actual invoices. The applicant argued that taxes were eventually paid, focusing on invoice delay. The Tribunal found no significant revenue loss from inter office memos and deferred procedural matters to the appeal hearing. Procedural and jurisdictional concerns were to be addressed during the appeal process.</description>
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      <link>https://www.taxtmi.com/caselaws?id=243208</link>
      <description>The Tribunal granted a waiver of pre-deposit for disputed cenvat credit, staying the collection of dues pending appeal. Issues included delayed invoice issuance, lack of payment proof, and use of inter office memos instead of actual invoices. The applicant argued that taxes were eventually paid, focusing on invoice delay. The Tribunal found no significant revenue loss from inter office memos and deferred procedural matters to the appeal hearing. Procedural and jurisdictional concerns were to be addressed during the appeal process.</description>
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