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    <description>Service tax credit on maintenance and repair services used for a wind mill located away from the factory was held ineligible on the Tribunal precedent relied on by both sides, so the demand and interest were upheld. Penalty was examined separately and deleted because the dispute involved a bona fide interpretation of credit eligibility, making penal action unwarranted on the same precedent.</description>
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      <description>Service tax credit on maintenance and repair services used for a wind mill located away from the factory was held ineligible on the Tribunal precedent relied on by both sides, so the demand and interest were upheld. Penalty was examined separately and deleted because the dispute involved a bona fide interpretation of credit eligibility, making penal action unwarranted on the same precedent.</description>
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