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    <title>2018 (3) TMI 1131 - CESTAT NEW DELHI</title>
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    <description>The Tribunal dismissed the appellant&#039;s appeal against the order confirming cenvat demand and penalties, ruling that the show cause proceedings were not time-barred. It was found that the Department discovered the irregular credit during an audit and issued the notice within the allowable period, despite the appellant&#039;s argument that the Department was aware of the activities through filed returns. The Tribunal upheld the decision of the Commissioner (Appeals) regarding cenvat credit, concluding that the appellant was not entitled to claim credit for GTA services related to trading activities.</description>
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      <title>2018 (3) TMI 1131 - CESTAT NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=357428</link>
      <description>The Tribunal dismissed the appellant&#039;s appeal against the order confirming cenvat demand and penalties, ruling that the show cause proceedings were not time-barred. It was found that the Department discovered the irregular credit during an audit and issued the notice within the allowable period, despite the appellant&#039;s argument that the Department was aware of the activities through filed returns. The Tribunal upheld the decision of the Commissioner (Appeals) regarding cenvat credit, concluding that the appellant was not entitled to claim credit for GTA services related to trading activities.</description>
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      <pubDate>Thu, 15 Mar 2018 00:00:00 +0530</pubDate>
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