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    <title>2024 (10) TMI 50 - CESTAT KOLKATA</title>
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    <description>CESTAT Kolkata ruled in favor of appellant regarding CENVAT Credit on intellectual property service. The Revenue challenged appellant&#039;s credit availment through Input Service Distributor (ISD). CESTAT held that since Revenue did not dispute ISD&#039;s original credit availment, appellant legitimately received distributed credit through proper invoices. The tribunal found no grounds for credit reversal, determining appellant entitled to CENVAT Credit. The impugned order was set aside and appeal allowed.</description>
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      <title>2024 (10) TMI 50 - CESTAT KOLKATA</title>
      <link>https://www.taxtmi.com/caselaws?id=759451</link>
      <description>CESTAT Kolkata ruled in favor of appellant regarding CENVAT Credit on intellectual property service. The Revenue challenged appellant&#039;s credit availment through Input Service Distributor (ISD). CESTAT held that since Revenue did not dispute ISD&#039;s original credit availment, appellant legitimately received distributed credit through proper invoices. The tribunal found no grounds for credit reversal, determining appellant entitled to CENVAT Credit. The impugned order was set aside and appeal allowed.</description>
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      <pubDate>Tue, 24 Sep 2024 00:00:00 +0530</pubDate>
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