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    <title>2014 (2) TMI 823 - CESTAT CHENNAI</title>
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    <description>The Tribunal allowed the Revenue&#039;s application to change the cause title due to the appellant&#039;s shift to LTU jurisdiction. The denial of excess input service credit distributed by ISD was upheld, finding a violation of Cenvat Credit Rules. The Tribunal emphasized adherence to statutory provisions and transparency in tax matters, directing the appellant to deposit a specified amount within a deadline for predeposit waiver. The judgment underscored the significance of complying with rules and accurately disclosing facts in tax-related issues.</description>
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      <description>The Tribunal allowed the Revenue&#039;s application to change the cause title due to the appellant&#039;s shift to LTU jurisdiction. The denial of excess input service credit distributed by ISD was upheld, finding a violation of Cenvat Credit Rules. The Tribunal emphasized adherence to statutory provisions and transparency in tax matters, directing the appellant to deposit a specified amount within a deadline for predeposit waiver. The judgment underscored the significance of complying with rules and accurately disclosing facts in tax-related issues.</description>
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