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    <title>2023 (7) TMI 1114 - CESTAT ALLAHABAD</title>
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    <description>The Tribunal allowed the appeal, setting aside the denial of Cenvat Credit on input services, invocation of the extended period under Section 11-A(4), and imposition of penalty. The Tribunal found that the appellant had complied by reversing the credit and paying interest before the show cause notice was issued, and the penalty was not applicable as there was no intentional duty evasion.</description>
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      <description>The Tribunal allowed the appeal, setting aside the denial of Cenvat Credit on input services, invocation of the extended period under Section 11-A(4), and imposition of penalty. The Tribunal found that the appellant had complied by reversing the credit and paying interest before the show cause notice was issued, and the penalty was not applicable as there was no intentional duty evasion.</description>
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