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    <title>2019 (5) TMI 139 - CESTAT AHMEDABAD</title>
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    <description>The Tribunal set aside the lower authority&#039;s denial of cenvat credit for various input services in the case. The appellant&#039;s detailed response explaining service usage was noted, but lack of documentary evidence was highlighted. While trading activity impact and services used outside factory premises were considered, the Tribunal emphasized the need for verification and supporting evidence. The matter was remanded to the adjudicating authority for a fresh decision, instructing a review of submissions, judgments, and reassessment of credit eligibility for each service. The appeal was allowed for further examination and decision by the authority.</description>
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    <pubDate>Thu, 25 Apr 2019 00:00:00 +0530</pubDate>
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      <title>2019 (5) TMI 139 - CESTAT AHMEDABAD</title>
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      <description>The Tribunal set aside the lower authority&#039;s denial of cenvat credit for various input services in the case. The appellant&#039;s detailed response explaining service usage was noted, but lack of documentary evidence was highlighted. While trading activity impact and services used outside factory premises were considered, the Tribunal emphasized the need for verification and supporting evidence. The matter was remanded to the adjudicating authority for a fresh decision, instructing a review of submissions, judgments, and reassessment of credit eligibility for each service. The appeal was allowed for further examination and decision by the authority.</description>
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