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    <title>2017 (11) TMI 93 - CESTAT NEW DELHI</title>
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    <description>The Tribunal allowed the appeal in favor of the appellant, setting aside the interest demands and modifying the impugned order. It clarified the eligibility of a service provider for Cenvat credit on services used in unregistered premises, addressing the imposition of interest and penalties by the Adjudicating authority. The Tribunal held that denial of Cenvat credit due to lack of registration at the time of service receipt was incorrect, based on established legal principles and precedents.</description>
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      <link>https://www.taxtmi.com/caselaws?id=350214</link>
      <description>The Tribunal allowed the appeal in favor of the appellant, setting aside the interest demands and modifying the impugned order. It clarified the eligibility of a service provider for Cenvat credit on services used in unregistered premises, addressing the imposition of interest and penalties by the Adjudicating authority. The Tribunal held that denial of Cenvat credit due to lack of registration at the time of service receipt was incorrect, based on established legal principles and precedents.</description>
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      <pubDate>Fri, 15 Sep 2017 00:00:00 +0530</pubDate>
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