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    <title>2023 (6) TMI 702 - CESTAT CHENNAI</title>
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    <description>The Tribunal set aside the impugned order and allowed the appeals, emphasizing the importance of specific classification headings in show cause notices for service tax demands under reverse charge mechanism. The decision highlighted the eligibility to utilize CENVAT credit for payment of service tax within the specified period. The Tribunal focused on upholding natural justice principles and strict interpretation of tax laws, ultimately ruling in favor of the appellant.</description>
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      <link>https://www.taxtmi.com/caselaws?id=439128</link>
      <description>The Tribunal set aside the impugned order and allowed the appeals, emphasizing the importance of specific classification headings in show cause notices for service tax demands under reverse charge mechanism. The decision highlighted the eligibility to utilize CENVAT credit for payment of service tax within the specified period. The Tribunal focused on upholding natural justice principles and strict interpretation of tax laws, ultimately ruling in favor of the appellant.</description>
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