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    <title>2019 (5) TMI 702 - CESTAT MUMBAI</title>
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    <description>The Appellate Tribunal allowed the appeal, setting aside the Commissioner of GST &amp;amp; Central Excise&#039;s order. The judgment focused on the duty demand on non-taxable components of services under Rule 2C, interpretation of Rule 6 of CENVAT Credit Rules, and the maintainability of invoking the extended period for audit findings. The Tribunal found in favor of the appellant, emphasizing discrepancies in the application of rules and the validity of the audit process, ultimately ruling in favor of the appellant and overturning the Commissioner&#039;s decision.</description>
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      <title>2019 (5) TMI 702 - CESTAT MUMBAI</title>
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      <description>The Appellate Tribunal allowed the appeal, setting aside the Commissioner of GST &amp;amp; Central Excise&#039;s order. The judgment focused on the duty demand on non-taxable components of services under Rule 2C, interpretation of Rule 6 of CENVAT Credit Rules, and the maintainability of invoking the extended period for audit findings. The Tribunal found in favor of the appellant, emphasizing discrepancies in the application of rules and the validity of the audit process, ultimately ruling in favor of the appellant and overturning the Commissioner&#039;s decision.</description>
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