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    <title>2023 (8) TMI 471 - CESTAT CHENNAI</title>
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    <description>The Tribunal dismissed the appeals, upholding the disallowance of CENVAT credit on invoices issued by automobile dealers for unauthorized services, denial of credit on unsigned computer-generated invoices, rejection of credit due to discrepancies in invoices, invocation of extended limitation period due to deliberate evasion, imposition of penalties for fraud, and validation of interest on delayed duty payment. The appellant failed to prove receipt of actual services as described in the invoices, leading to the denial of credit and affirmation of penalties and interest.</description>
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    <pubDate>Tue, 25 Jul 2023 00:00:00 +0530</pubDate>
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      <title>2023 (8) TMI 471 - CESTAT CHENNAI</title>
      <link>https://www.taxtmi.com/caselaws?id=441492</link>
      <description>The Tribunal dismissed the appeals, upholding the disallowance of CENVAT credit on invoices issued by automobile dealers for unauthorized services, denial of credit on unsigned computer-generated invoices, rejection of credit due to discrepancies in invoices, invocation of extended limitation period due to deliberate evasion, imposition of penalties for fraud, and validation of interest on delayed duty payment. The appellant failed to prove receipt of actual services as described in the invoices, leading to the denial of credit and affirmation of penalties and interest.</description>
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      <pubDate>Tue, 25 Jul 2023 00:00:00 +0530</pubDate>
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