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    <title>2019 (7) TMI 1619 - CESTAT NEW DELHI</title>
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    <description>The Tribunal set aside the adjudicating authority&#039;s order, allowing the appeal due to the legitimate Cenvat credit availed by the appellant. The invoices contained all necessary details, and the verification report confirmed compliance with the rules. The Tribunal found transparency in the transactions and concluded that there was no justification for denying the Cenvat credit. The extended period of limitation was deemed unjustified as there was no evidence of suppression, fraud, or misrepresentation. The appeal was successful, and the order was pronounced in open court.</description>
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      <link>https://www.taxtmi.com/caselaws?id=288041</link>
      <description>The Tribunal set aside the adjudicating authority&#039;s order, allowing the appeal due to the legitimate Cenvat credit availed by the appellant. The invoices contained all necessary details, and the verification report confirmed compliance with the rules. The Tribunal found transparency in the transactions and concluded that there was no justification for denying the Cenvat credit. The extended period of limitation was deemed unjustified as there was no evidence of suppression, fraud, or misrepresentation. The appeal was successful, and the order was pronounced in open court.</description>
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