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    <title>2023 (8) TMI 245 - CESTAT KOLKATA</title>
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    <description>The Tribunal partially allowed the appeal, remanding the case for a fresh decision on the disallowed credit of Rs.41,47,609/-. The denial of credit for various categories was found to be legally untenable, including issues related to documentation and procedural requirements. The Tribunal held that the total denial of credit was not sustainable, setting aside the impugned order and allowing the credit without imposing any penalty on the Appellant. The appeal was allowed in favor of the Appellant.</description>
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      <title>2023 (8) TMI 245 - CESTAT KOLKATA</title>
      <link>https://www.taxtmi.com/caselaws?id=441266</link>
      <description>The Tribunal partially allowed the appeal, remanding the case for a fresh decision on the disallowed credit of Rs.41,47,609/-. The denial of credit for various categories was found to be legally untenable, including issues related to documentation and procedural requirements. The Tribunal held that the total denial of credit was not sustainable, setting aside the impugned order and allowing the credit without imposing any penalty on the Appellant. The appeal was allowed in favor of the Appellant.</description>
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