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    <description>The appeal was partially allowed as the denial of Cenvat credit on Internet services was overturned due to evidence showing their utilization at the factory. However, the denial of credit on courier services for outward transportation was upheld in line with precedent. The penalty imposed was set aside as there was no malicious intent in claiming the disputed credit, leading to the appellant&#039;s partial success in challenging the denial and penalty imposition.</description>
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      <link>https://www.taxtmi.com/caselaws?id=1737</link>
      <description>The appeal was partially allowed as the denial of Cenvat credit on Internet services was overturned due to evidence showing their utilization at the factory. However, the denial of credit on courier services for outward transportation was upheld in line with precedent. The penalty imposed was set aside as there was no malicious intent in claiming the disputed credit, leading to the appellant&#039;s partial success in challenging the denial and penalty imposition.</description>
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