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    <title>2023 (3) TMI 801 - CESTAT KOLKATA</title>
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    <description>The Tribunal ruled in favor of the appellant, allowing their appeal regarding the eligibility for Cenvat Credit on construction of commercial properties. The appellant&#039;s consistent disclosure of details and reliance on legal precedents supported their claim, leading to the Tribunal&#039;s decision in their favor. Additionally, the Tribunal upheld the appellant&#039;s compliance with tax regulations, dismissing the Department&#039;s demand for reversal of Cenvat Credit on sold units and for an extended period due to time limitations and lack of evidence of suppression of facts.</description>
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      <description>The Tribunal ruled in favor of the appellant, allowing their appeal regarding the eligibility for Cenvat Credit on construction of commercial properties. The appellant&#039;s consistent disclosure of details and reliance on legal precedents supported their claim, leading to the Tribunal&#039;s decision in their favor. Additionally, the Tribunal upheld the appellant&#039;s compliance with tax regulations, dismissing the Department&#039;s demand for reversal of Cenvat Credit on sold units and for an extended period due to time limitations and lack of evidence of suppression of facts.</description>
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