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    <description>The Tribunal upheld the demand for recovery of wrongly availed Cenvat Credit and penalties on the main appellant, dismissing their appeal. However, the penalty on the individual appellant was set aside. The decision was based on the main appellant&#039;s failure to ensure the service provider&#039;s compliance with Service Tax obligations, as evidenced in a previous case involving the same service provider.</description>
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      <description>The Tribunal upheld the demand for recovery of wrongly availed Cenvat Credit and penalties on the main appellant, dismissing their appeal. However, the penalty on the individual appellant was set aside. The decision was based on the main appellant&#039;s failure to ensure the service provider&#039;s compliance with Service Tax obligations, as evidenced in a previous case involving the same service provider.</description>
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