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    <title>CENVAT Credit Denial Overturned: No Evidence of Malafide Intent, Extended Assessment Period Not Justified.</title>
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    <description>Benefit of cenvat credit of service tax denied - The credit was availed by the appellant, by reflecting the same in the statutory records as also in the monthly returns. As such no malafide can be attributed to the appellant so as to invoke the longer period. - AT</description>
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      <description>Benefit of cenvat credit of service tax denied - The credit was availed by the appellant, by reflecting the same in the statutory records as also in the monthly returns. As such no malafide can be attributed to the appellant so as to invoke the longer period. - AT</description>
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