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    <title>2021 (5) TMI 28 - CESTAT CHANDIGARH</title>
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    <description>The Tribunal ruled in favor of the appellants, holding that the denial of credit was unjustified and time-barred. The denial of credit based on Notification No. 02/14-CE (N.T) was deemed incorrect, as the appellants were allowed credit by the adjudicating authority. The Tribunal also found that the extended period of limitation for issuing show cause notices was not applicable in this case, as there was no requirement for the appellants to submit invoices within a specific timeframe. The impugned order was set aside, allowing the appeals with consequential relief.</description>
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      <link>https://www.taxtmi.com/caselaws?id=407149</link>
      <description>The Tribunal ruled in favor of the appellants, holding that the denial of credit was unjustified and time-barred. The denial of credit based on Notification No. 02/14-CE (N.T) was deemed incorrect, as the appellants were allowed credit by the adjudicating authority. The Tribunal also found that the extended period of limitation for issuing show cause notices was not applicable in this case, as there was no requirement for the appellants to submit invoices within a specific timeframe. The impugned order was set aside, allowing the appeals with consequential relief.</description>
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