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    <title>2016 (7) TMI 1205 - CESTAT KOLKATA</title>
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    <description>The Appellate Tribunal CESTAT KOLKATA ruled in favor of the appellant on all issues raised in the appeal concerning the admissibility of CENVAT Credit on input services, non-registration of the head office as an Input Service Distributor, and the imposition of a penalty on CENVAT Credit. The Tribunal held that the Commissioner (Appeals) exceeded the scope of the appeal by addressing the admissibility of credit on merits, ultimately allowing the appeal and setting aside the Order-in-Appeal.</description>
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      <description>The Appellate Tribunal CESTAT KOLKATA ruled in favor of the appellant on all issues raised in the appeal concerning the admissibility of CENVAT Credit on input services, non-registration of the head office as an Input Service Distributor, and the imposition of a penalty on CENVAT Credit. The Tribunal held that the Commissioner (Appeals) exceeded the scope of the appeal by addressing the admissibility of credit on merits, ultimately allowing the appeal and setting aside the Order-in-Appeal.</description>
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