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    <title>2023 (8) TMI 849 - CESTAT CHANDIGARH</title>
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    <description>The Appellate Tribunal CESTAT Chandigarh ruled in favor of the appellant in a case involving wrongful availing of CENVAT Credit and penalties. The appellant was found entitled to claim the credit for services received as input services for providing output services. The Tribunal determined that the demand for recovery was time-barred, leading to setting aside the order denying the CENVAT Credit and allowing the appeal of the appellant.</description>
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      <description>The Appellate Tribunal CESTAT Chandigarh ruled in favor of the appellant in a case involving wrongful availing of CENVAT Credit and penalties. The appellant was found entitled to claim the credit for services received as input services for providing output services. The Tribunal determined that the demand for recovery was time-barred, leading to setting aside the order denying the CENVAT Credit and allowing the appeal of the appellant.</description>
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