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    <title>2019 (8) TMI 129 - CESTAT KOLKATA</title>
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    <description>The Tribunal set aside the demand for CENVAT Credit reversal against M/s. Etrans Solutions Private Limited, holding their compliance with Rule 6(3)(ii) sufficient. The Tribunal ruled that Rule 6(3)(i) did not apply when credit was reversed with interest, emphasizing consistency in adjudication within the jurisdiction. The appeal was allowed, and the lower authority&#039;s decision was deemed unsustainable.</description>
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      <title>2019 (8) TMI 129 - CESTAT KOLKATA</title>
      <link>https://www.taxtmi.com/caselaws?id=383940</link>
      <description>The Tribunal set aside the demand for CENVAT Credit reversal against M/s. Etrans Solutions Private Limited, holding their compliance with Rule 6(3)(ii) sufficient. The Tribunal ruled that Rule 6(3)(i) did not apply when credit was reversed with interest, emphasizing consistency in adjudication within the jurisdiction. The appeal was allowed, and the lower authority&#039;s decision was deemed unsustainable.</description>
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