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    <title>2019 (4) TMI 133 - CESTAT CHENNAI</title>
    <link>https://www.taxtmi.com/caselaws?id=377689</link>
    <description>The Tribunal ruled in favor of the appellants, allowing the appeal and granting them consequential benefits. It held that procedural errors should not be a basis for denying CENVAT Credit if it is established that tax has been paid. The Tribunal criticized the Department for unjustly disallowing credit based on technical misconceptions and lack of evidence, ultimately finding that service tax had been paid by the appellants, making them eligible for the credit. The impugned order was set aside, and the appellants were granted relief as per the law.</description>
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    <pubDate>Tue, 26 Mar 2019 00:00:00 +0530</pubDate>
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      <title>2019 (4) TMI 133 - CESTAT CHENNAI</title>
      <link>https://www.taxtmi.com/caselaws?id=377689</link>
      <description>The Tribunal ruled in favor of the appellants, allowing the appeal and granting them consequential benefits. It held that procedural errors should not be a basis for denying CENVAT Credit if it is established that tax has been paid. The Tribunal criticized the Department for unjustly disallowing credit based on technical misconceptions and lack of evidence, ultimately finding that service tax had been paid by the appellants, making them eligible for the credit. The impugned order was set aside, and the appellants were granted relief as per the law.</description>
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      <pubDate>Tue, 26 Mar 2019 00:00:00 +0530</pubDate>
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