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    <title>2022 (8) TMI 1106 - CESTAT AHMEDABAD</title>
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    <description>The Tribunal ruled in favor of the appellant, finding that they correctly availed cenvat credit for the actual amount attributable to them, amounting to Rs. 1,24,129. The demand notice for disallowance of cenvat credit was deemed unsustainable as the authorities failed to verify the records, leading to the dismissal of the demand for the remaining amount, interest, and penalty. The denial of credit for lack of ISD invoice issuance was overturned as the Tribunal held that no ISD invoice was required since the invoices were in the name of the appellant unit itself.</description>
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    <pubDate>Wed, 24 Aug 2022 00:00:00 +0530</pubDate>
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      <link>https://www.taxtmi.com/caselaws?id=426867</link>
      <description>The Tribunal ruled in favor of the appellant, finding that they correctly availed cenvat credit for the actual amount attributable to them, amounting to Rs. 1,24,129. The demand notice for disallowance of cenvat credit was deemed unsustainable as the authorities failed to verify the records, leading to the dismissal of the demand for the remaining amount, interest, and penalty. The denial of credit for lack of ISD invoice issuance was overturned as the Tribunal held that no ISD invoice was required since the invoices were in the name of the appellant unit itself.</description>
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