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    <title>2025 (11) TMI 373 - CESTAT NEW DELHI</title>
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    <description>CESTAT ND - AT upheld the impugned order and dismissed the appeal, denying CENVAT credit claimed for acid slurry and service-taxed outward transport. The tribunal found submitted documents did not link the six disputed 2010 invoices to service-tax payments or receipt/use in 2006-07, nor to use before registration surrender on 18.12.2009. There was no evidence the services contributed to manufacture of the final products, premises had been vacated by the surrender date, and proportionate credit could not be substantiated. Each invoice was properly examined and the denial of credit sustained.</description>
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    <pubDate>Fri, 07 Nov 2025 00:00:00 +0530</pubDate>
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      <title>2025 (11) TMI 373 - CESTAT NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=780905</link>
      <description>CESTAT ND - AT upheld the impugned order and dismissed the appeal, denying CENVAT credit claimed for acid slurry and service-taxed outward transport. The tribunal found submitted documents did not link the six disputed 2010 invoices to service-tax payments or receipt/use in 2006-07, nor to use before registration surrender on 18.12.2009. There was no evidence the services contributed to manufacture of the final products, premises had been vacated by the surrender date, and proportionate credit could not be substantiated. Each invoice was properly examined and the denial of credit sustained.</description>
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      <pubDate>Fri, 07 Nov 2025 00:00:00 +0530</pubDate>
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