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    <title>2019 (2) TMI 598 - CESTAT CHENNAI</title>
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    <description>The Tribunal held that the appellant properly reversed the proportionate credit and had complied with the requirement, as shown in their letter to the Department. The Tribunal found that the demand for payment of 5% or 6% of the value of exempted services was not justified when the appellant had already reversed the credit. Consequently, the appeals were allowed, and the impugned orders demanding tax, interest, and penalties were set aside, providing the appellant with consequential reliefs.</description>
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      <title>2019 (2) TMI 598 - CESTAT CHENNAI</title>
      <link>https://www.taxtmi.com/caselaws?id=374971</link>
      <description>The Tribunal held that the appellant properly reversed the proportionate credit and had complied with the requirement, as shown in their letter to the Department. The Tribunal found that the demand for payment of 5% or 6% of the value of exempted services was not justified when the appellant had already reversed the credit. Consequently, the appeals were allowed, and the impugned orders demanding tax, interest, and penalties were set aside, providing the appellant with consequential reliefs.</description>
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