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    <title>2017 (9) TMI 1442 - CESTAT KOLKATA</title>
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    <description>The appeal was allowed by the Tribunal, remanding the matter back to the Adjudicating Authority for a fresh decision. The appellant was granted the opportunity to present their case with evidence regarding the disallowance of Cenvat Credit on service tax for trading activities. The Tribunal emphasized that all issues, including the invocation of the extended period of limitation and contesting the demand on merits, were to be considered during the new adjudication process.</description>
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      <description>The appeal was allowed by the Tribunal, remanding the matter back to the Adjudicating Authority for a fresh decision. The appellant was granted the opportunity to present their case with evidence regarding the disallowance of Cenvat Credit on service tax for trading activities. The Tribunal emphasized that all issues, including the invocation of the extended period of limitation and contesting the demand on merits, were to be considered during the new adjudication process.</description>
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