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    <title>2018 (5) TMI 198 - CESTAT CHANDIGARH</title>
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    <description>The Tribunal remanded the case back to the adjudicating authority for a fresh order, instructing a fair opportunity for the appellant to defend their case regarding the demand for Cenvat credit on outward transportation service. The Tribunal emphasized the need to consider the breakdown of Cenvat credit, relevant judgments, and submitted invoices. The Commissioner (Appeals) decision was upheld on certain categories uncontested by the appellant, while the penalty was waived due to the appellant&#039;s genuine belief in the admissibility of Cenvat credit.</description>
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      <description>The Tribunal remanded the case back to the adjudicating authority for a fresh order, instructing a fair opportunity for the appellant to defend their case regarding the demand for Cenvat credit on outward transportation service. The Tribunal emphasized the need to consider the breakdown of Cenvat credit, relevant judgments, and submitted invoices. The Commissioner (Appeals) decision was upheld on certain categories uncontested by the appellant, while the penalty was waived due to the appellant&#039;s genuine belief in the admissibility of Cenvat credit.</description>
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