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    <title>2012 (4) TMI 134 - CESTAT, BANGALORE</title>
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    <description>The appellate tribunal partially allowed the appeals, permitting CENVAT credit on CHA service but denying it on outdoor catering service. The eligibility of CENVAT credit on other services was left for further review. The penalty for irregular availment of CENVAT credit would be determined by the original authority after additional proceedings.</description>
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      <link>https://www.taxtmi.com/caselaws?id=211810</link>
      <description>The appellate tribunal partially allowed the appeals, permitting CENVAT credit on CHA service but denying it on outdoor catering service. The eligibility of CENVAT credit on other services was left for further review. The penalty for irregular availment of CENVAT credit would be determined by the original authority after additional proceedings.</description>
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