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    <title>2021 (12) TMI 73 - CESTAT AHMEDABAD</title>
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    <description>The tribunal partially allowed the appeal regarding the disallowance of Cenvat credit on certain services, remanded one appeal for further investigation, and upheld the necessity of ISD registration only if multiple units were involved. The Show Cause Notice was not considered time-barred due to the complexity of the issue and regular audits conducted. The appeals were disposed of accordingly.</description>
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      <description>The tribunal partially allowed the appeal regarding the disallowance of Cenvat credit on certain services, remanded one appeal for further investigation, and upheld the necessity of ISD registration only if multiple units were involved. The Show Cause Notice was not considered time-barred due to the complexity of the issue and regular audits conducted. The appeals were disposed of accordingly.</description>
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