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    <title>2019 (10) TMI 46 - CESTAT NEW DELHI</title>
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    <description>The Tribunal allowed the appeal, setting aside the order that disallowed input credit to the appellant. The decision was based on the absence of suppression of facts or contumacious conduct, determining that the extended period of limitation for issuing the show cause notice was not applicable. The issues addressed included the denial of input credit on specific services, eligibility of credits for business activities, application of Cenvat Credit Rules, disallowance of credit for non-manufacturing services, and the extended period for the show cause notice.</description>
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      <description>The Tribunal allowed the appeal, setting aside the order that disallowed input credit to the appellant. The decision was based on the absence of suppression of facts or contumacious conduct, determining that the extended period of limitation for issuing the show cause notice was not applicable. The issues addressed included the denial of input credit on specific services, eligibility of credits for business activities, application of Cenvat Credit Rules, disallowance of credit for non-manufacturing services, and the extended period for the show cause notice.</description>
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