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    <title>2015 (6) TMI 271 - CESTAT MUMBAI</title>
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    <description>The Tribunal dismissed the appellant&#039;s appeal and upheld the disallowance of Cenvat Credit for input services used in trading activities, citing trading as outside the purview of Service Tax law. The Tribunal also upheld the invocation of the extended period of limitation due to the appellant&#039;s suppression of facts and imposed a penalty equivalent to the amount of Cenvat Credit demanded, rejecting the Commissioner (Appeals) reduction of the penalty.</description>
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      <description>The Tribunal dismissed the appellant&#039;s appeal and upheld the disallowance of Cenvat Credit for input services used in trading activities, citing trading as outside the purview of Service Tax law. The Tribunal also upheld the invocation of the extended period of limitation due to the appellant&#039;s suppression of facts and imposed a penalty equivalent to the amount of Cenvat Credit demanded, rejecting the Commissioner (Appeals) reduction of the penalty.</description>
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