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    <title>2014 (5) TMI 690 - CESTAT BANGALORE</title>
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    <description>The Court upheld the demand under &#039;Information Technology and Software service&#039; and &#039;Sponsorship service&#039;, ordering payment of Rs.1,27,193/- and Rs.15,450/- respectively. Additionally, a reversal of proportionate CENVAT credit under Rule 6 of CENVAT Credit Rules amounting to Rs.1,73,045/- was mandated. Despite the Appellants&#039; excess payment of Rs.1,03,529/-, their appeal was rejected on incorrect grounds of presenting additional evidence. The Court noted unconsidered grounds and remanded the case for fresh consideration, setting aside the impugned order to ensure a fair opportunity for the Appellants to present their case.</description>
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    <pubDate>Fri, 04 Apr 2014 00:00:00 +0530</pubDate>
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      <title>2014 (5) TMI 690 - CESTAT BANGALORE</title>
      <link>https://www.taxtmi.com/caselaws?id=247763</link>
      <description>The Court upheld the demand under &#039;Information Technology and Software service&#039; and &#039;Sponsorship service&#039;, ordering payment of Rs.1,27,193/- and Rs.15,450/- respectively. Additionally, a reversal of proportionate CENVAT credit under Rule 6 of CENVAT Credit Rules amounting to Rs.1,73,045/- was mandated. Despite the Appellants&#039; excess payment of Rs.1,03,529/-, their appeal was rejected on incorrect grounds of presenting additional evidence. The Court noted unconsidered grounds and remanded the case for fresh consideration, setting aside the impugned order to ensure a fair opportunity for the Appellants to present their case.</description>
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      <pubDate>Fri, 04 Apr 2014 00:00:00 +0530</pubDate>
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