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    <title>2019 (5) TMI 372 - CESTAT MUMBAI</title>
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    <description>The Tribunal held in favor of the appellant, allowing them to avail CENVAT Credit on capital goods and input services used in constructing and maintaining the mall. The demand for CENVAT Credit recovery was time-barred, and the penalty imposition was deemed unjustified. The appeal was granted, setting aside the challenged order and providing appropriate relief to the appellant.</description>
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      <description>The Tribunal held in favor of the appellant, allowing them to avail CENVAT Credit on capital goods and input services used in constructing and maintaining the mall. The demand for CENVAT Credit recovery was time-barred, and the penalty imposition was deemed unjustified. The appeal was granted, setting aside the challenged order and providing appropriate relief to the appellant.</description>
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