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    <title>2016 (7) TMI 236 - MADRAS HIGH COURT</title>
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    <description>The Court allowed the petitioner to file an appeal challenging an order demanding service tax credit on input services despite the appeal being filed after the limitation period. The Court granted the petitioner 30 days to appeal before the Commissioner (Appeals) without consideration of the limitation period, citing unique circumstances such as payment of duty and penalty and key personnel changes. The Court emphasized that this decision should not create a precedent and did not impose costs on either party.</description>
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      <title>2016 (7) TMI 236 - MADRAS HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=329638</link>
      <description>The Court allowed the petitioner to file an appeal challenging an order demanding service tax credit on input services despite the appeal being filed after the limitation period. The Court granted the petitioner 30 days to appeal before the Commissioner (Appeals) without consideration of the limitation period, citing unique circumstances such as payment of duty and penalty and key personnel changes. The Court emphasized that this decision should not create a precedent and did not impose costs on either party.</description>
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      <pubDate>Thu, 09 Jun 2016 00:00:00 +0530</pubDate>
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