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    <title>2017 (4) TMI 550 - CESTAT NEW DELHI</title>
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    <description>The Tribunal allowed the appeals solely on the ground of limitation, setting aside the disallowance of cenvat credit on repair and maintenance service, supply of tangible goods service, and consultancy for scientific study of fly ash dumping. The decision was based on the Department&#039;s awareness of the appellant&#039;s activities since 2007 and the application of the limitation period for initiating the show cause notice, in accordance with the Supreme Court&#039;s directive on known facts and limitation periods. The substantive issues of cenvat credit disallowance were not addressed.</description>
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      <description>The Tribunal allowed the appeals solely on the ground of limitation, setting aside the disallowance of cenvat credit on repair and maintenance service, supply of tangible goods service, and consultancy for scientific study of fly ash dumping. The decision was based on the Department&#039;s awareness of the appellant&#039;s activities since 2007 and the application of the limitation period for initiating the show cause notice, in accordance with the Supreme Court&#039;s directive on known facts and limitation periods. The substantive issues of cenvat credit disallowance were not addressed.</description>
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