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    <title>2023 (3) TMI 575 - CESTAT KOLKATA</title>
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    <description>The Tribunal allowed the appeal, recognizing the eligibility of Cenvat Credit for services used in debt collection. It set aside the demand for the extended period, citing the absence of suppression of facts. The issue of whether the Commissioner (Appeals) traversed beyond the Show Cause Notice was not addressed due to the resolution on other grounds. The appeal was allowed with consequential relief.</description>
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      <description>The Tribunal allowed the appeal, recognizing the eligibility of Cenvat Credit for services used in debt collection. It set aside the demand for the extended period, citing the absence of suppression of facts. The issue of whether the Commissioner (Appeals) traversed beyond the Show Cause Notice was not addressed due to the resolution on other grounds. The appeal was allowed with consequential relief.</description>
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