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    <title>2024 (11) TMI 204 - CESTAT CHANDIGARH</title>
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    <description>CESTAT Chandigarh ruled on Cenvat credit claimed on photocopies of invoices from broadcasting service providers. The tribunal found no intention to evade service tax as returns were regularly filed. Extended limitation period was rejected due to lack of suppression intent. Demand confirmed only for normal limitation period (October 2008-March 2009) with interest but no penalties. Earlier period (March 2005-September 2007) was time-barred. Matter remanded for quantification of wrongly availed credit for the confirmed period.</description>
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      <description>CESTAT Chandigarh ruled on Cenvat credit claimed on photocopies of invoices from broadcasting service providers. The tribunal found no intention to evade service tax as returns were regularly filed. Extended limitation period was rejected due to lack of suppression intent. Demand confirmed only for normal limitation period (October 2008-March 2009) with interest but no penalties. Earlier period (March 2005-September 2007) was time-barred. Matter remanded for quantification of wrongly availed credit for the confirmed period.</description>
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