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    <title>2022 (3) TMI 932 - CESTAT KOLKATA</title>
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    <description>The appeal was allowed by the Appellate Tribunal CESTAT KOLKATA, as the denial of Cenvat Credit for loading services availed by the appellant was deemed unsustainable. The judgment emphasized the lack of evidence of fraud or suppression in availing the credit and highlighted that the demand was barred by limitation. Consequently, any consequential relief was granted to the appellant.</description>
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      <description>The appeal was allowed by the Appellate Tribunal CESTAT KOLKATA, as the denial of Cenvat Credit for loading services availed by the appellant was deemed unsustainable. The judgment emphasized the lack of evidence of fraud or suppression in availing the credit and highlighted that the demand was barred by limitation. Consequently, any consequential relief was granted to the appellant.</description>
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