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    <title>2021 (8) TMI 318 - COMMISSIONER (APPEALS) CENTRAL GOODS AND SERVICE TAX, JAIPUR</title>
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    <description>The appeal was rejected, affirming that the carried forward of cesses through TRAN-1 was not permissible under GST law. The appellant was found liable for interest and penalty on the reversed ITC of cesses. The judgment upheld the impugned order, concluding that the transition of CENVAT credit pertaining to cesses was not allowed, and statutory provisions for interest and penalty applied.</description>
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      <description>The appeal was rejected, affirming that the carried forward of cesses through TRAN-1 was not permissible under GST law. The appellant was found liable for interest and penalty on the reversed ITC of cesses. The judgment upheld the impugned order, concluding that the transition of CENVAT credit pertaining to cesses was not allowed, and statutory provisions for interest and penalty applied.</description>
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