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    <title>2014 (11) TMI 578 - CESTAT AHMEDABAD</title>
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    <description>The tribunal allowed the appeal, ruling in favor of the appellant on both the merits and time-bar grounds. It held that CENVAT credit on Input Services for Erection, Installation, and Commissioning is admissible as these services are related to manufacturing. The extended period for demand and penalties was deemed inapplicable due to the contentious nature of the issue and the appellant&#039;s plausible interpretation.</description>
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      <description>The tribunal allowed the appeal, ruling in favor of the appellant on both the merits and time-bar grounds. It held that CENVAT credit on Input Services for Erection, Installation, and Commissioning is admissible as these services are related to manufacturing. The extended period for demand and penalties was deemed inapplicable due to the contentious nature of the issue and the appellant&#039;s plausible interpretation.</description>
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