The Kolkata bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) set aside the demand of Cenvat Credit on invoices issued beyond 14 days from the date of completion of service/receipt of payment. M/s. Usha Martin Limited, the appellant challenged the Order-in-Original passed by the Commissioner, Central Excise & Service Tax, Jamshedpur, wherein…
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