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    <title>2023 (3) TMI 13 - CESTAT CHENNAI</title>
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    <description>The Tribunal ruled in favor of the appellant concerning the denial of CENVAT Credit due to invoices without signatures. The appeal on this ground was allowed. However, the Tribunal upheld the Service Tax demand on the link advance received, dismissing the appeal on that issue. Additionally, the penalty levied under Section 78 of the Finance Act 1994 was deleted as there was no evidence of fraud or intent to evade tax. The appeal was disposed of on 27.02.2023.</description>
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      <title>2023 (3) TMI 13 - CESTAT CHENNAI</title>
      <link>https://www.taxtmi.com/caselaws?id=434627</link>
      <description>The Tribunal ruled in favor of the appellant concerning the denial of CENVAT Credit due to invoices without signatures. The appeal on this ground was allowed. However, the Tribunal upheld the Service Tax demand on the link advance received, dismissing the appeal on that issue. Additionally, the penalty levied under Section 78 of the Finance Act 1994 was deleted as there was no evidence of fraud or intent to evade tax. The appeal was disposed of on 27.02.2023.</description>
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