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    <title>2016 (5) TMI 89 - CESTAT CHENNAI</title>
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    <description>The appellate tribunal partially allowed the appeal, granting relief on the admissibility of CENVAT credit for health care services for factory workers but denying the same for guest house maintenance services. Penalties were waived due to the appellant&#039;s success on the health service issue and the absence of deliberate evasion in the guest house maintenance service context.</description>
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      <link>https://www.taxtmi.com/caselaws?id=327108</link>
      <description>The appellate tribunal partially allowed the appeal, granting relief on the admissibility of CENVAT credit for health care services for factory workers but denying the same for guest house maintenance services. Penalties were waived due to the appellant&#039;s success on the health service issue and the absence of deliberate evasion in the guest house maintenance service context.</description>
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