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    <title>2018 (2) TMI 1245 - CESTAT NEW DELHI</title>
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    <description>The Tribunal ruled in favor of the appellant, setting aside the denial of Cenvat credit on invoices issued by M/s Sulabh Impex Incorporation. Despite allegations of inadmissible credit and disputes over receipt of goods, the Tribunal found the appellant&#039;s claims credible. Citing a precedent and lack of concrete evidence against the appellant, the Tribunal allowed the appeal, emphasizing the importance of the appellant&#039;s due diligence and the absence of discrepancies in invoices. The Settlement Commission&#039;s decision in a separate case did not sway the Tribunal&#039;s decision, ultimately granting the appellant relief.</description>
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      <title>2018 (2) TMI 1245 - CESTAT NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=355824</link>
      <description>The Tribunal ruled in favor of the appellant, setting aside the denial of Cenvat credit on invoices issued by M/s Sulabh Impex Incorporation. Despite allegations of inadmissible credit and disputes over receipt of goods, the Tribunal found the appellant&#039;s claims credible. Citing a precedent and lack of concrete evidence against the appellant, the Tribunal allowed the appeal, emphasizing the importance of the appellant&#039;s due diligence and the absence of discrepancies in invoices. The Settlement Commission&#039;s decision in a separate case did not sway the Tribunal&#039;s decision, ultimately granting the appellant relief.</description>
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