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    <title>2024 (3) TMI 1102 - CESTAT KOLKATA</title>
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    <description>The Tribunal set aside the impugned order, allowing the appeal by the appellant who contested the demand under Rule 6(3) of the Cenvat Credit Rules, 2004. The Tribunal relied on a High Court decision, which clarified that authorities cannot choose options for service providers regarding the maintenance of separate accounts for taxable and exempted services. The Tribunal found the demands unsustainable, emphasizing the statutory provisions and limitations on authorities.</description>
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      <link>https://www.taxtmi.com/caselaws?id=750605</link>
      <description>The Tribunal set aside the impugned order, allowing the appeal by the appellant who contested the demand under Rule 6(3) of the Cenvat Credit Rules, 2004. The Tribunal relied on a High Court decision, which clarified that authorities cannot choose options for service providers regarding the maintenance of separate accounts for taxable and exempted services. The Tribunal found the demands unsustainable, emphasizing the statutory provisions and limitations on authorities.</description>
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