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    <title>2023 (9) TMI 1092 - CESTAT KOLKATA</title>
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    <description>The Tribunal ruled in favor of the Appellant, except for the denial of Cenvat credit amounting to Rs.7,35,792, which was paid by the Appellant. The denial of credit on various grounds, including services provided to different units, non-production of documents, and improper input service documents, was found unsustainable. The demand raised beyond the normal period was set aside due to lack of evidence of tax evasion. No penalty was imposed, and the appeal was disposed of on 20.09.2023.</description>
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      <description>The Tribunal ruled in favor of the Appellant, except for the denial of Cenvat credit amounting to Rs.7,35,792, which was paid by the Appellant. The denial of credit on various grounds, including services provided to different units, non-production of documents, and improper input service documents, was found unsustainable. The demand raised beyond the normal period was set aside due to lack of evidence of tax evasion. No penalty was imposed, and the appeal was disposed of on 20.09.2023.</description>
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