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    <title>2019 (6) TMI 1272 - CESTAT BANGALORE</title>
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    <description>The Tribunal ruled in favor of the appellant, setting aside the denial of CENVAT credit on canteen services post-amendment due to the lack of specific grounds for invoking the extended period of limitation in the show-cause notice. The Tribunal emphasized the appellant&#039;s regular compliance with filing returns and their bona fide belief, concluding that the denial of credit based on limitation grounds was not sustainable. Therefore, the appeal was allowed, and the impugned order was overturned.</description>
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      <title>2019 (6) TMI 1272 - CESTAT BANGALORE</title>
      <link>https://www.taxtmi.com/caselaws?id=382195</link>
      <description>The Tribunal ruled in favor of the appellant, setting aside the denial of CENVAT credit on canteen services post-amendment due to the lack of specific grounds for invoking the extended period of limitation in the show-cause notice. The Tribunal emphasized the appellant&#039;s regular compliance with filing returns and their bona fide belief, concluding that the denial of credit based on limitation grounds was not sustainable. Therefore, the appeal was allowed, and the impugned order was overturned.</description>
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