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    <title>2015 (1) TMI 1199 - CESTAT NEW DELHI</title>
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    <description>The Tribunal ruled in favor of the appellant regarding availing Cenvat Credit on invoices received before Service Tax registration based on a High Court decision. However, the appellant was not allowed credit for housekeeping and hotel services charges incurred in a residential colony. Penalties were confirmed under the Finance Act for hotel services but not for housekeeping services. The demands for inadmissible Cenvat credit were upheld, and penalties were imposed accordingly.</description>
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      <title>2015 (1) TMI 1199 - CESTAT NEW DELHI</title>
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      <description>The Tribunal ruled in favor of the appellant regarding availing Cenvat Credit on invoices received before Service Tax registration based on a High Court decision. However, the appellant was not allowed credit for housekeeping and hotel services charges incurred in a residential colony. Penalties were confirmed under the Finance Act for hotel services but not for housekeeping services. The demands for inadmissible Cenvat credit were upheld, and penalties were imposed accordingly.</description>
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