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    <title>2014 (5) TMI 687 - CESTAT NEW DELHI</title>
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    <description>The Tribunal remanded the case for fresh adjudication on the eligibility of Cenvat credit for various services received by the respondent, emphasizing the need for services to be directly related to the output service provided. Penalties for wrong availment of credit were upheld, while penalties related to Section 76 were set aside. The case underscores the significance of accurately assessing Cenvat credit eligibility based on the connection between services utilized and the output service offered.</description>
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      <description>The Tribunal remanded the case for fresh adjudication on the eligibility of Cenvat credit for various services received by the respondent, emphasizing the need for services to be directly related to the output service provided. Penalties for wrong availment of credit were upheld, while penalties related to Section 76 were set aside. The case underscores the significance of accurately assessing Cenvat credit eligibility based on the connection between services utilized and the output service offered.</description>
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