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CESTAT ruled on multiple service tax and CENVAT credit issues. CENVAT credit was denied on invoices from unregistered premises as they failed to demonstrate output service activities. Credit claims on architect, event management, and other services were remanded for nexus verification. Training kit sales tax demand was remanded to examine VAT payments. Software sales tax demand required further scrutiny of agreements and VAT documentation. SEZ services exemption under Notification 4/2004 needed verification of authorized operations. Extended limitation period was rejected as no suppression was proven given timely return filing and document submissions. Penalties under Section 78 of Finance Act were set aside. Appeal partially allowed with specific issues remanded for fresh examination.