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    <title>2020 (1) TMI 95 - CESTAT ALLAHABAD</title>
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    <description>The Tribunal allowed the appellant&#039;s appeal, holding that the demand by Revenue for reversal of Cenvat credit for common input services used in trading was unsustainable. The Tribunal emphasized that the appellant had already reversed the credit for such services, indicating no availing of credit for trading activities. The decision aligned with legal principles and established precedents, providing relief to the appellant and rejecting the demand based on Rule 6(3) of the Cenvat Credit Rules.</description>
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      <link>https://www.taxtmi.com/caselaws?id=390482</link>
      <description>The Tribunal allowed the appellant&#039;s appeal, holding that the demand by Revenue for reversal of Cenvat credit for common input services used in trading was unsustainable. The Tribunal emphasized that the appellant had already reversed the credit for such services, indicating no availing of credit for trading activities. The decision aligned with legal principles and established precedents, providing relief to the appellant and rejecting the demand based on Rule 6(3) of the Cenvat Credit Rules.</description>
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