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    <title>2026 (4) TMI 1581 - CESTAT KOLKATA</title>
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    <description>Document notes that Cenvat credit on imported consignments and input service credit was supported by Bills of Entry, input service distributor records, and a Range Superintendent&#039;s verification report confirming the disputed CVD and the underlying documents. It further records that the assessee&#039;s head office and regional offices were registered input service distributors and had issued invoices in accordance with the service tax rules. On that factual basis, the Tribunal considered further de novo verification unnecessary, set aside the remand direction, and allowed the appeal with consequential relief in accordance with law.</description>
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      <title>2026 (4) TMI 1581 - CESTAT KOLKATA</title>
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      <description>Document notes that Cenvat credit on imported consignments and input service credit was supported by Bills of Entry, input service distributor records, and a Range Superintendent&#039;s verification report confirming the disputed CVD and the underlying documents. It further records that the assessee&#039;s head office and regional offices were registered input service distributors and had issued invoices in accordance with the service tax rules. On that factual basis, the Tribunal considered further de novo verification unnecessary, set aside the remand direction, and allowed the appeal with consequential relief in accordance with law.</description>
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