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    <title>2019 (4) TMI 988 - CESTAT NEW DELHI</title>
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    <description>The Tribunal allowed the appeal in favor of the assessee regarding the denial of Cenvat credit for garden maintenance services from December 2013 to March 2016. Relying on a decision by the Hon&#039;ble Chennai High Court, the Tribunal held that garden maintenance services were eligible inputs even after 1.4.2011. Additionally, the Tribunal found that a major part of the demand was barred by limitation due to the appellant&#039;s transparent compliance, setting aside the impugned order and providing relief to the appellant while dismissing the Revenue&#039;s cross-appeal.</description>
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    <pubDate>Wed, 06 Feb 2019 00:00:00 +0530</pubDate>
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      <title>2019 (4) TMI 988 - CESTAT NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=378544</link>
      <description>The Tribunal allowed the appeal in favor of the assessee regarding the denial of Cenvat credit for garden maintenance services from December 2013 to March 2016. Relying on a decision by the Hon&#039;ble Chennai High Court, the Tribunal held that garden maintenance services were eligible inputs even after 1.4.2011. Additionally, the Tribunal found that a major part of the demand was barred by limitation due to the appellant&#039;s transparent compliance, setting aside the impugned order and providing relief to the appellant while dismissing the Revenue&#039;s cross-appeal.</description>
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