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    <title>2015 (5) TMI 1102 - CESTAT NEW DELHI</title>
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    <description>The Tribunal ruled in favor of the appellant, allowing Cenvat credit on insurance policies as input services under the Cenvat Credit Rules, 2004. Additionally, recovery proceedings were barred due to the limitation period as the Show Cause Notice was issued beyond the normal timeframe without concrete evidence of fraudulent activities by the appellant. The Tribunal emphasized the absence of willful suppression of facts and overturned the decision in favor of the appellant.</description>
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      <description>The Tribunal ruled in favor of the appellant, allowing Cenvat credit on insurance policies as input services under the Cenvat Credit Rules, 2004. Additionally, recovery proceedings were barred due to the limitation period as the Show Cause Notice was issued beyond the normal timeframe without concrete evidence of fraudulent activities by the appellant. The Tribunal emphasized the absence of willful suppression of facts and overturned the decision in favor of the appellant.</description>
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