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    <title>2023 (9) TMI 867 - CESTAT KOLKATA</title>
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    <description>The Tribunal ruled in favor of the appellant in a case involving the availing of cenvat credit on inputs and input services, as well as the reversal of cenvat credit. It was found that the appellant engaged in trading of coal as an exempted service and was required to reverse proportionate cenvat credit on inputs and input services used for trading activities. The appellant&#039;s reversal of cenvat credit was deemed sufficient, and the demand for separate accounts for exempted services was not upheld.</description>
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    <pubDate>Mon, 18 Sep 2023 00:00:00 +0530</pubDate>
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      <link>https://www.taxtmi.com/caselaws?id=443245</link>
      <description>The Tribunal ruled in favor of the appellant in a case involving the availing of cenvat credit on inputs and input services, as well as the reversal of cenvat credit. It was found that the appellant engaged in trading of coal as an exempted service and was required to reverse proportionate cenvat credit on inputs and input services used for trading activities. The appellant&#039;s reversal of cenvat credit was deemed sufficient, and the demand for separate accounts for exempted services was not upheld.</description>
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