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    <title>2019 (8) TMI 482 - CESTAT CHENNAI</title>
    <link>https://www.taxtmi.com/caselaws?id=384293</link>
    <description>The Tribunal held that jurisdictional officers at the recipient&#039;s end cannot deny cenvat credit based on suppliers&#039; duty assessment in a different jurisdiction. Referring to a Supreme Court case, the Tribunal emphasized that the duty determined by the supplier&#039;s officers cannot be disputed by the recipient&#039;s officers. The Tribunal found that the officers at the recipient&#039;s end lack jurisdiction over the supplier&#039;s assessment and that the CCR 2004 allows credit of duty paid, not what should have been paid. The impugned orders were set aside, and the appeals were allowed, with parties bearing their own costs.</description>
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    <pubDate>Thu, 01 Aug 2019 00:00:00 +0530</pubDate>
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      <title>2019 (8) TMI 482 - CESTAT CHENNAI</title>
      <link>https://www.taxtmi.com/caselaws?id=384293</link>
      <description>The Tribunal held that jurisdictional officers at the recipient&#039;s end cannot deny cenvat credit based on suppliers&#039; duty assessment in a different jurisdiction. Referring to a Supreme Court case, the Tribunal emphasized that the duty determined by the supplier&#039;s officers cannot be disputed by the recipient&#039;s officers. The Tribunal found that the officers at the recipient&#039;s end lack jurisdiction over the supplier&#039;s assessment and that the CCR 2004 allows credit of duty paid, not what should have been paid. The impugned orders were set aside, and the appeals were allowed, with parties bearing their own costs.</description>
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