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    <title>2018 (12) TMI 371 - CESTAT NEW DELHI</title>
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    <description>The Tribunal set aside the Commissioner(Appeals)&#039; decision in a case concerning alleged wrongful availment of cenvat credit on service tax. The Tribunal allowed the appeal in favor of the appellant, emphasizing the correct interpretation and application of relevant laws and circulars in tax matters. The appellant&#039;s arguments on liquidated damages and reliance on specific circulars were deemed valid, leading to the rejection of the Department&#039;s contentions and the ultimate success of the appeal.</description>
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      <description>The Tribunal set aside the Commissioner(Appeals)&#039; decision in a case concerning alleged wrongful availment of cenvat credit on service tax. The Tribunal allowed the appeal in favor of the appellant, emphasizing the correct interpretation and application of relevant laws and circulars in tax matters. The appellant&#039;s arguments on liquidated damages and reliance on specific circulars were deemed valid, leading to the rejection of the Department&#039;s contentions and the ultimate success of the appeal.</description>
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