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    <title>2019 (3) TMI 105 - CESTAT BANGALORE</title>
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    <description>The Tribunal allowed the appeal, granting relief to the appellant in a case concerning irregular availing of CENVAT credit on service tax paid for commission. The decision emphasized aligning CENVAT credit rules with the Export Policy, rejecting denial based on trading activity and service tax payment under Reverse Charge Mechanism. Relying on legal precedents, the Tribunal deemed the denial of credit unjustified, setting aside the impugned order and justifying the appellant&#039;s CENVAT credit availing under the Export Policy framework.</description>
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    <pubDate>Thu, 28 Feb 2019 00:00:00 +0530</pubDate>
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      <title>2019 (3) TMI 105 - CESTAT BANGALORE</title>
      <link>https://www.taxtmi.com/caselaws?id=376084</link>
      <description>The Tribunal allowed the appeal, granting relief to the appellant in a case concerning irregular availing of CENVAT credit on service tax paid for commission. The decision emphasized aligning CENVAT credit rules with the Export Policy, rejecting denial based on trading activity and service tax payment under Reverse Charge Mechanism. Relying on legal precedents, the Tribunal deemed the denial of credit unjustified, setting aside the impugned order and justifying the appellant&#039;s CENVAT credit availing under the Export Policy framework.</description>
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