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    <title>2025 (4) TMI 1289 - CESTAT ALLAHABAD</title>
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    <description>CESTAT Allahabad held that extended period of limitation could not be invoked against cable operator for service tax liability under Finance Act, 1994, following precedent from Chandigarh Bench in Alpha Cable Network case with identical facts. Demand restricted to normal limitation period. Matter remanded to Original Authority for quantum determination within normal period. CENVAT credit claims to be considered only for documents within prescribed period under Rule 4(7) of CENVAT Credit Rules, 2004. Appeal allowed in part by way of remand.</description>
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    <pubDate>Wed, 20 Nov 2024 00:00:00 +0530</pubDate>
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      <link>https://www.taxtmi.com/caselaws?id=769375</link>
      <description>CESTAT Allahabad held that extended period of limitation could not be invoked against cable operator for service tax liability under Finance Act, 1994, following precedent from Chandigarh Bench in Alpha Cable Network case with identical facts. Demand restricted to normal limitation period. Matter remanded to Original Authority for quantum determination within normal period. CENVAT credit claims to be considered only for documents within prescribed period under Rule 4(7) of CENVAT Credit Rules, 2004. Appeal allowed in part by way of remand.</description>
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