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    <title>2026 (6) TMI 1011 - CESTAT KOLKATA</title>
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    <description>The article discusses denial of Voluntary Compliance Encouragement Scheme benefit on the basis of a substantially false declaration, treatment of payments and CENVAT credit under the Scheme, and a later service tax demand relating to flex printing, fixing and in-shop branding. The CESTAT Kolkata set aside the impugned order and remanded the matter for fresh adjudication, directing consideration of the appellant&#039;s records and issuance of a speaking order; no final decision was reached on the disputed issues.</description>
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      <link>https://www.taxtmi.com/caselaws?id=793630</link>
      <description>The article discusses denial of Voluntary Compliance Encouragement Scheme benefit on the basis of a substantially false declaration, treatment of payments and CENVAT credit under the Scheme, and a later service tax demand relating to flex printing, fixing and in-shop branding. The CESTAT Kolkata set aside the impugned order and remanded the matter for fresh adjudication, directing consideration of the appellant&#039;s records and issuance of a speaking order; no final decision was reached on the disputed issues.</description>
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