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    <title>2018 (8) TMI 533 - CESTAT AHMEDABAD</title>
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    <description>The Tribunal refrained from ruling on the appellant&#039;s entitlement to CENVAT credit for construction services due to procedural deficiencies regarding the limitation issue. The case was remanded to the Commissioner for a decision on limitation, emphasizing the need for a determination on this aspect before addressing the substantive credit entitlement. The Tribunal highlighted the absence of a finding on limitation and stressed the importance of resolving this matter before reaching a conclusion on the appellant&#039;s claim for credit.</description>
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      <description>The Tribunal refrained from ruling on the appellant&#039;s entitlement to CENVAT credit for construction services due to procedural deficiencies regarding the limitation issue. The case was remanded to the Commissioner for a decision on limitation, emphasizing the need for a determination on this aspect before addressing the substantive credit entitlement. The Tribunal highlighted the absence of a finding on limitation and stressed the importance of resolving this matter before reaching a conclusion on the appellant&#039;s claim for credit.</description>
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