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    <title>2007 (5) TMI 147 - CESTAT, NEW DELHI</title>
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    <description>The Tribunal condoned a 10-day delay in filing the appeal due to a job change. The appellant&#039;s challenge regarding denial of Cenvat credit for services related to cement clearance was partially upheld, allowing credit up to the depot. The Tribunal emphasized the need for clear justifications in denying Cenvat credit and acknowledged the appellant&#039;s eligibility for service tax credit based on a Board Circular. The Tribunal waived the pre-deposit requirement for the appeals&#039; pendency, ensuring a fair hearing process.</description>
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      <pubDate>Wed, 16 May 2007 00:00:00 +0530</pubDate>
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