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    <title>2017 (4) TMI 214 - CESTAT NEW DELHI</title>
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    <description>The appeal was filed against the disallowance of Cenvat credit on Service Tax for outward transportation of goods. The central issue was the time-bar for issuing the show cause notice. The court ruled that the notice issued within the prescribed one-year period, calculated from the monthly return filing date, was valid. As the appellant did not contest the demand on its merits and the notice was timely served, the appeal was dismissed, upholding the impugned order.</description>
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      <link>https://www.taxtmi.com/caselaws?id=341244</link>
      <description>The appeal was filed against the disallowance of Cenvat credit on Service Tax for outward transportation of goods. The central issue was the time-bar for issuing the show cause notice. The court ruled that the notice issued within the prescribed one-year period, calculated from the monthly return filing date, was valid. As the appellant did not contest the demand on its merits and the notice was timely served, the appeal was dismissed, upholding the impugned order.</description>
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