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    <title>2024 (4) TMI 10 - CESTAT KOLKATA</title>
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    <description>The Tribunal set aside the impugned order, allowing the appeal by the appellant, a State Government Undertaking, regarding cenvat credit on input services before payment under Rule 4(7) of the Cenvat Credit Rules, 2004. The Tribunal found no restriction on availing cenvat credit, referencing a prior decision. It determined that the extended period of limitation did not apply, and interest might be payable for the intervening period. Consequently, the appellant was entitled to cenvat credit, and any consequential relief was granted.</description>
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      <title>2024 (4) TMI 10 - CESTAT KOLKATA</title>
      <link>https://www.taxtmi.com/caselaws?id=750829</link>
      <description>The Tribunal set aside the impugned order, allowing the appeal by the appellant, a State Government Undertaking, regarding cenvat credit on input services before payment under Rule 4(7) of the Cenvat Credit Rules, 2004. The Tribunal found no restriction on availing cenvat credit, referencing a prior decision. It determined that the extended period of limitation did not apply, and interest might be payable for the intervening period. Consequently, the appellant was entitled to cenvat credit, and any consequential relief was granted.</description>
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      <pubDate>Fri, 01 Mar 2024 00:00:00 +0530</pubDate>
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