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    <title>2019 (7) TMI 253 - CESTAT CHENNAI</title>
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    <description>Cenvat credit on outdoor catering services availed after 01.04.2011 was held inadmissible, and the appellant&#039;s recredit after reversal was not sustainable because the matter had already been decided for the same invoices and period; the demand was therefore upheld. Penalty was, however, deleted because the dispute was treated as interpretational and the Tribunal found no basis to infer intention to evade duty on the disputed credit availment.</description>
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      <description>Cenvat credit on outdoor catering services availed after 01.04.2011 was held inadmissible, and the appellant&#039;s recredit after reversal was not sustainable because the matter had already been decided for the same invoices and period; the demand was therefore upheld. Penalty was, however, deleted because the dispute was treated as interpretational and the Tribunal found no basis to infer intention to evade duty on the disputed credit availment.</description>
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