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    <title>2018 (7) TMI 1269 - CESTAT KOLKATA</title>
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    <description>The Tribunal set aside the Order-in-Appeal disallowing Cenvat Credit to the appellant based on alleged fraudulent transactions. Relying on legal precedents and lack of concrete evidence, the Tribunal granted the appellant the benefit of the doubt, emphasizing the Revenue&#039;s burden to provide sufficient proof to deny the credit. The decision was in favor of the appellant, allowing the appeal and highlighting the importance of substantial evidence in such cases.</description>
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      <title>2018 (7) TMI 1269 - CESTAT KOLKATA</title>
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      <description>The Tribunal set aside the Order-in-Appeal disallowing Cenvat Credit to the appellant based on alleged fraudulent transactions. Relying on legal precedents and lack of concrete evidence, the Tribunal granted the appellant the benefit of the doubt, emphasizing the Revenue&#039;s burden to provide sufficient proof to deny the credit. The decision was in favor of the appellant, allowing the appeal and highlighting the importance of substantial evidence in such cases.</description>
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