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    <title>2011 (11) TMI 552 - CESTAT AHMEDABAD</title>
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    <description>The Tribunal upheld the Order-in-Appeal, rejecting the appeal and emphasizing the importance of adhering to Cenvat credit rules, including the inclusion of service values in goods&#039; transaction value for credit eligibility. The penalty under Section 11AC was justified due to the appellant&#039;s non-disclosure and fraudulent practices, while the option for a reduced penalty highlighted the significance of timely compliance with tax obligations.</description>
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      <description>The Tribunal upheld the Order-in-Appeal, rejecting the appeal and emphasizing the importance of adhering to Cenvat credit rules, including the inclusion of service values in goods&#039; transaction value for credit eligibility. The penalty under Section 11AC was justified due to the appellant&#039;s non-disclosure and fraudulent practices, while the option for a reduced penalty highlighted the significance of timely compliance with tax obligations.</description>
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