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    <title>2021 (7) TMI 1383 - CESTAT NEW DELHI</title>
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    <description>The Tribunal held that the Appellant was entitled to CENVAT credit on services related to repair and maintenance of the factory. The extended period of limitation was not applicable, and the imposition of penalty and interest was deemed unjustified. Consequently, the Tribunal set aside the impugned orders and allowed the appeal with consequential relief to the Appellant.</description>
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      <description>The Tribunal held that the Appellant was entitled to CENVAT credit on services related to repair and maintenance of the factory. The extended period of limitation was not applicable, and the imposition of penalty and interest was deemed unjustified. Consequently, the Tribunal set aside the impugned orders and allowed the appeal with consequential relief to the Appellant.</description>
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