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    <title>2021 (8) TMI 907 - CESTAT CHENNAI</title>
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    <description>The Tribunal ruled in favor of the appellants, holding that the demand for credit reversal on input services used for trading activity at their Chennai factory was unjustified. The Tribunal found that the Chennai depot did not engage in trading activities but served as a place of removal for manufactured goods. The impugned orders were set aside, and the appeals were allowed, providing consequential reliefs as per law.</description>
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      <description>The Tribunal ruled in favor of the appellants, holding that the demand for credit reversal on input services used for trading activity at their Chennai factory was unjustified. The Tribunal found that the Chennai depot did not engage in trading activities but served as a place of removal for manufactured goods. The impugned orders were set aside, and the appeals were allowed, providing consequential reliefs as per law.</description>
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