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    <title>2018 (12) TMI 249 - CESTAT ALLAHABAD</title>
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    <description>The Appellate Tribunal CESTAT ALLAHABAD upheld the Commissioner&#039;s decision in favor of the respondents from the Hotel Industry. The Tribunal determined that the respondents had appropriately reversed proportionate credit when availing both Cenvat credit and abatement benefits simultaneously, meeting the conditions of the relevant Notification. As a result, the Tribunal rejected the Revenue&#039;s appeal, affirming the Commissioner&#039;s order and concluding that the respondents had not violated any provisions regarding Cenvat credit and abatement benefits.</description>
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      <link>https://www.taxtmi.com/caselaws?id=371480</link>
      <description>The Appellate Tribunal CESTAT ALLAHABAD upheld the Commissioner&#039;s decision in favor of the respondents from the Hotel Industry. The Tribunal determined that the respondents had appropriately reversed proportionate credit when availing both Cenvat credit and abatement benefits simultaneously, meeting the conditions of the relevant Notification. As a result, the Tribunal rejected the Revenue&#039;s appeal, affirming the Commissioner&#039;s order and concluding that the respondents had not violated any provisions regarding Cenvat credit and abatement benefits.</description>
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      <pubDate>Thu, 04 Oct 2018 00:00:00 +0530</pubDate>
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