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    <title>2022 (9) TMI 1002 - CESTAT CHENNAI</title>
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    <description>The appellant, engaged in manufacturing Sanitary Wares, was found eligible for cenvat credit on &#039;Outdoor Catering Services&#039; for the period before 01.04.2011 but not after that date. The Member (Judicial) considered the interpretational nature of the issue and lack of evidence of intentional suppression of facts. The appellant was allowed to adjust the amount already paid and the penalty imposed was set aside. The appeal was partly allowed with consequential relief granted as per the law.</description>
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      <description>The appellant, engaged in manufacturing Sanitary Wares, was found eligible for cenvat credit on &#039;Outdoor Catering Services&#039; for the period before 01.04.2011 but not after that date. The Member (Judicial) considered the interpretational nature of the issue and lack of evidence of intentional suppression of facts. The appellant was allowed to adjust the amount already paid and the penalty imposed was set aside. The appeal was partly allowed with consequential relief granted as per the law.</description>
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