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    <title>2025 (2) TMI 620 - CESTAT NEW DELHI</title>
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    <description>The Appellate Tribunal dismissed the Revenue&#039;s appeal and the respondent&#039;s Cross-Objection, affirming the respondent&#039;s entitlement to the disputed Cenvat credit under the CGST Act. The Tribunal concluded that the credit was correctly transitioned and admissible, with any procedural lapse not justifying recovery, interest, or penalties. The Tribunal upheld the decisions of the Additional Commissioner and Commissioner (Appeals), which found in favor of the respondent, M/s Synergy Steels Ltd., confirming their right to the Cenvat credit and rejecting the Revenue&#039;s demand for recovery.</description>
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    <pubDate>Mon, 17 Feb 2025 00:00:00 +0530</pubDate>
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      <title>2025 (2) TMI 620 - CESTAT NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=766073</link>
      <description>The Appellate Tribunal dismissed the Revenue&#039;s appeal and the respondent&#039;s Cross-Objection, affirming the respondent&#039;s entitlement to the disputed Cenvat credit under the CGST Act. The Tribunal concluded that the credit was correctly transitioned and admissible, with any procedural lapse not justifying recovery, interest, or penalties. The Tribunal upheld the decisions of the Additional Commissioner and Commissioner (Appeals), which found in favor of the respondent, M/s Synergy Steels Ltd., confirming their right to the Cenvat credit and rejecting the Revenue&#039;s demand for recovery.</description>
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