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    <title>2018 (4) TMI 1404 - CESTAT ALLAHABAD</title>
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    <description>The appeal by Bharat Sanchar Nigam Limited against the rejection of Cenvat Credit for capital goods and input services, along with a penalty, was allowed by way of remand. The impugned order was set aside, and the matter was remanded to the Adjudicating Authority for a fresh hearing. The appellant was directed to appear within 30 days with a reply to the show cause notice and supporting evidence. The judgment emphasizes the importance of providing sufficient evidence to support claims for Cenvat Credit and highlights the principles of natural justice and procedural fairness in such matters.</description>
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      <link>https://www.taxtmi.com/caselaws?id=359293</link>
      <description>The appeal by Bharat Sanchar Nigam Limited against the rejection of Cenvat Credit for capital goods and input services, along with a penalty, was allowed by way of remand. The impugned order was set aside, and the matter was remanded to the Adjudicating Authority for a fresh hearing. The appellant was directed to appear within 30 days with a reply to the show cause notice and supporting evidence. The judgment emphasizes the importance of providing sufficient evidence to support claims for Cenvat Credit and highlights the principles of natural justice and procedural fairness in such matters.</description>
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