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    <title>2019 (2) TMI 572 - GUJARAT HIGH COURT</title>
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    <description>The court considered the invocation of the extended period of limitation for demanding cenvat credit and the denial and recovery of credit utilized by the appellant. The appellant argued against the suppression of facts and the absence of individual service-wise credit details in the ST-3 return. The court admitted the appeal for consideration based on these arguments, focusing on whether the demand for cenvat credit within the extended period of limitation and the denial and recovery of the credit were justified. The judgment hinges on these legal issues raised during the proceedings.</description>
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      <link>https://www.taxtmi.com/caselaws?id=374945</link>
      <description>The court considered the invocation of the extended period of limitation for demanding cenvat credit and the denial and recovery of credit utilized by the appellant. The appellant argued against the suppression of facts and the absence of individual service-wise credit details in the ST-3 return. The court admitted the appeal for consideration based on these arguments, focusing on whether the demand for cenvat credit within the extended period of limitation and the denial and recovery of the credit were justified. The judgment hinges on these legal issues raised during the proceedings.</description>
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