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    <title>2015 (2) TMI 427 - CESTAT NEW DELHI</title>
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    <description>The Tribunal ruled in favor of the appellant, allowing them to avail the Cenvat credit for both the GTA service and the invoices issued to a different unit but utilized by the appellant&#039;s unit. The Tribunal found that minor errors in the Central Excise registration number and invoice details should not result in denying the Cenvat credit, especially when there was no evidence of misuse. Consequently, the appellant was granted the right to claim the Cenvat credit for both services, overturning the lower authorities&#039; decisions.</description>
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      <link>https://www.taxtmi.com/caselaws?id=256427</link>
      <description>The Tribunal ruled in favor of the appellant, allowing them to avail the Cenvat credit for both the GTA service and the invoices issued to a different unit but utilized by the appellant&#039;s unit. The Tribunal found that minor errors in the Central Excise registration number and invoice details should not result in denying the Cenvat credit, especially when there was no evidence of misuse. Consequently, the appellant was granted the right to claim the Cenvat credit for both services, overturning the lower authorities&#039; decisions.</description>
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