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    <title>2015 (12) TMI 212 - CESTAT NEW DELHI</title>
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    <description>The appeal was partly allowed, with the recovery of Cenvat credit with interest confirmed under Rule 14 of Cenvat Credit Rules, 2004. Penalties under Rule 15(1) and Section 77 of Finance Act, 1994, were imposed but reduced. Disallowed credit from specific invoices was contested, with discrepancies noted in invoices from a service provider. Eligibility of Cenvat credit on video tape production based on satellite services was upheld. The appellant was found to have misled the court, resulting in the denial of credit on certain invoices and imposition of a cost for misguiding the court.</description>
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      <link>https://www.taxtmi.com/caselaws?id=268908</link>
      <description>The appeal was partly allowed, with the recovery of Cenvat credit with interest confirmed under Rule 14 of Cenvat Credit Rules, 2004. Penalties under Rule 15(1) and Section 77 of Finance Act, 1994, were imposed but reduced. Disallowed credit from specific invoices was contested, with discrepancies noted in invoices from a service provider. Eligibility of Cenvat credit on video tape production based on satellite services was upheld. The appellant was found to have misled the court, resulting in the denial of credit on certain invoices and imposition of a cost for misguiding the court.</description>
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      <pubDate>Tue, 16 Sep 2014 00:00:00 +0530</pubDate>
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