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    <title>2021 (6) TMI 850 - CESTAT KOLKATA</title>
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    <description>The appeal was allowed by the Member (Judicial) through remand, granting the appellant an opportunity to substantiate the CENVAT Credit claim with the necessary documentation before the adjudicating authority for a fresh decision. The Member emphasized that the appellant should not be deprived of the credit benefit under the Central Excise statute, as there was no dispute regarding the nature of input services received, despite procedural deficiencies in the documents. The adjudicating authority was directed to re-examine the certificate provided by the appellant and issue a new order within three months.</description>
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      <description>The appeal was allowed by the Member (Judicial) through remand, granting the appellant an opportunity to substantiate the CENVAT Credit claim with the necessary documentation before the adjudicating authority for a fresh decision. The Member emphasized that the appellant should not be deprived of the credit benefit under the Central Excise statute, as there was no dispute regarding the nature of input services received, despite procedural deficiencies in the documents. The adjudicating authority was directed to re-examine the certificate provided by the appellant and issue a new order within three months.</description>
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      <pubDate>Wed, 16 Jun 2021 00:00:00 +0530</pubDate>
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