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    <title>2018 (6) TMI 1247 - CESTAT CHANDIGARH</title>
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    <description>The Tribunal set aside the demand related to port services as the extended period of limitation was found inapplicable. The appellant was granted cenvat credit for General Insurance Business Service based on the transportation justification. The denial or availment of credit for Commercial/Industrial Construction Service, Rent a Cab Service, and Works Contract Service was not addressed as the credit had been reversed. No penalty was imposed due to the resolution in favor of the appellant.</description>
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      <description>The Tribunal set aside the demand related to port services as the extended period of limitation was found inapplicable. The appellant was granted cenvat credit for General Insurance Business Service based on the transportation justification. The denial or availment of credit for Commercial/Industrial Construction Service, Rent a Cab Service, and Works Contract Service was not addressed as the credit had been reversed. No penalty was imposed due to the resolution in favor of the appellant.</description>
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