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    <title>2023 (3) TMI 640 - CESTAT KOLKATA</title>
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    <description>The Appellate Tribunal upheld the decision of the Adjudicating authority, confirming the Respondent&#039;s valid availing of CENVAT Credit as an Input Service Distributor. The Tribunal dismissed the Revenue&#039;s appeal, finding no faults in the decision. Consequently, the Revenue&#039;s appeal was dismissed, and the Respondent was cleared of all charges. The judgment emphasized compliance with statutory provisions and the proper procedure followed by the nationalized bank in availing CENVAT Credit.</description>
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      <title>2023 (3) TMI 640 - CESTAT KOLKATA</title>
      <link>https://www.taxtmi.com/caselaws?id=435254</link>
      <description>The Appellate Tribunal upheld the decision of the Adjudicating authority, confirming the Respondent&#039;s valid availing of CENVAT Credit as an Input Service Distributor. The Tribunal dismissed the Revenue&#039;s appeal, finding no faults in the decision. Consequently, the Revenue&#039;s appeal was dismissed, and the Respondent was cleared of all charges. The judgment emphasized compliance with statutory provisions and the proper procedure followed by the nationalized bank in availing CENVAT Credit.</description>
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