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    <title>2015 (10) TMI 1797 - CESTAT BANGALORE</title>
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    <description>The Tribunal ruled in favor of the appellants regarding their eligibility for Cenvat credit on common input services related to trading and manufacturing activities. The Tribunal leaned towards the appellants&#039; position due to a previous decision by the Commissioner (Appeals) and waived the pre-deposit requirement, granting a stay on recovery during the appeal process. The appellants successfully argued that the demand was time-barred, emphasizing their communication with audit officers and reliance on previous decisions. The Tribunal found it challenging to consider the credit availed as wrongful, leading to the decision in favor of the appellants.</description>
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      <link>https://www.taxtmi.com/caselaws?id=266522</link>
      <description>The Tribunal ruled in favor of the appellants regarding their eligibility for Cenvat credit on common input services related to trading and manufacturing activities. The Tribunal leaned towards the appellants&#039; position due to a previous decision by the Commissioner (Appeals) and waived the pre-deposit requirement, granting a stay on recovery during the appeal process. The appellants successfully argued that the demand was time-barred, emphasizing their communication with audit officers and reliance on previous decisions. The Tribunal found it challenging to consider the credit availed as wrongful, leading to the decision in favor of the appellants.</description>
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