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    <title>2021 (3) TMI 24 - CESTAT CHENNAI</title>
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    <description>The Tribunal allowed the appeal filed by a General Insurance Company regarding the eligibility of CENVAT Credit on service tax paid to car dealers. The Department&#039;s denial of credit at the recipient&#039;s end without revising the assessment at the dealer&#039;s end was deemed unjustified. Relying on the precedent set by the High Court, the Tribunal held that the Department&#039;s approach was unsustainable. The impugned order was set aside, and the appeal was allowed with consequential reliefs as per law.</description>
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      <link>https://www.taxtmi.com/caselaws?id=404696</link>
      <description>The Tribunal allowed the appeal filed by a General Insurance Company regarding the eligibility of CENVAT Credit on service tax paid to car dealers. The Department&#039;s denial of credit at the recipient&#039;s end without revising the assessment at the dealer&#039;s end was deemed unjustified. Relying on the precedent set by the High Court, the Tribunal held that the Department&#039;s approach was unsustainable. The impugned order was set aside, and the appeal was allowed with consequential reliefs as per law.</description>
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      <pubDate>Wed, 24 Feb 2021 00:00:00 +0530</pubDate>
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