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    <title>2020 (1) TMI 167 - CESTAT KOLKATA</title>
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    <description>The Tribunal allowed the appeal, setting aside the impugned order disallowing CENVAT credit on ISD invoices and invoices from Delicious Trade Links Private Limited. The Tribunal found that the subsequent Show Cause notices and demands were barred by limitation and resulted in double jeopardy and duplicity of demand, as the Revenue Department had prior knowledge of the credits. The appeal was allowed on the grounds of incorrect availment and invoking the extended period being hit by limitation.</description>
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      <title>2020 (1) TMI 167 - CESTAT KOLKATA</title>
      <link>https://www.taxtmi.com/caselaws?id=390554</link>
      <description>The Tribunal allowed the appeal, setting aside the impugned order disallowing CENVAT credit on ISD invoices and invoices from Delicious Trade Links Private Limited. The Tribunal found that the subsequent Show Cause notices and demands were barred by limitation and resulted in double jeopardy and duplicity of demand, as the Revenue Department had prior knowledge of the credits. The appeal was allowed on the grounds of incorrect availment and invoking the extended period being hit by limitation.</description>
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