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    <title>2014 (3) TMI 244 - CESTAT AHMEDABAD</title>
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    <description>The court allowed the appeal, setting aside the lower authority&#039;s decision to disallow the appellant&#039;s availment of cenvat credit after cash payment in PLA. The court found the credit eligible based on judicial precedents and the appellant&#039;s compliance with the reverse charge mechanism for discharging Service Tax liability. The appellant was granted consequential relief, with the court emphasizing the specific circumstances of the case and relevant legal principles.</description>
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      <description>The court allowed the appeal, setting aside the lower authority&#039;s decision to disallow the appellant&#039;s availment of cenvat credit after cash payment in PLA. The court found the credit eligible based on judicial precedents and the appellant&#039;s compliance with the reverse charge mechanism for discharging Service Tax liability. The appellant was granted consequential relief, with the court emphasizing the specific circumstances of the case and relevant legal principles.</description>
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