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    <title>2014 (5) TMI 616 - CESTAT NEW DELHI</title>
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    <description>The Tribunal allowed the appeal, setting aside the impugned order. The appellant was entitled to Cenvat credit for input services used in providing Call Centre Services exported out of India but not for BPO services during the disputed period. The demand for wrongly availed Cenvat credit was time-barred due to the appellant&#039;s disclosure of relevant information. Penalties imposed were also set aside.</description>
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      <link>https://www.taxtmi.com/caselaws?id=247689</link>
      <description>The Tribunal allowed the appeal, setting aside the impugned order. The appellant was entitled to Cenvat credit for input services used in providing Call Centre Services exported out of India but not for BPO services during the disputed period. The demand for wrongly availed Cenvat credit was time-barred due to the appellant&#039;s disclosure of relevant information. Penalties imposed were also set aside.</description>
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