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    <title>2018 (8) TMI 85 - CESTAT  ALLAHABAD</title>
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    <description>The Tribunal set aside the demand beyond the limitation period, considering the appellant&#039;s bona fide intentions as penalty was previously set aside. The appellant agreed to reverse the proportionate Cenvat Credit for common services, satisfying Rule 6(1) conditions and making the demand under Rule 6(3) unnecessary. The matter of quantifying the credit to be reversed was remanded to the Original Adjudicating Authority, resulting in the disposal of the appeal in the mentioned manner.</description>
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      <link>https://www.taxtmi.com/caselaws?id=364613</link>
      <description>The Tribunal set aside the demand beyond the limitation period, considering the appellant&#039;s bona fide intentions as penalty was previously set aside. The appellant agreed to reverse the proportionate Cenvat Credit for common services, satisfying Rule 6(1) conditions and making the demand under Rule 6(3) unnecessary. The matter of quantifying the credit to be reversed was remanded to the Original Adjudicating Authority, resulting in the disposal of the appeal in the mentioned manner.</description>
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