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    <title>2019 (5) TMI 1569 - CESTAT CHANDIGARH</title>
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    <description>The Tribunal set aside the order restricting credit utilization to 20% and directed the appellant to pay interest for the excess credit utilized until April 1, 2008. The denial of credit on guest house and staff welfare expenses was overturned based on a decision of the Bombay High Court.</description>
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      <description>The Tribunal set aside the order restricting credit utilization to 20% and directed the appellant to pay interest for the excess credit utilized until April 1, 2008. The denial of credit on guest house and staff welfare expenses was overturned based on a decision of the Bombay High Court.</description>
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