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    <title>2007 (12) TMI 26 - CESTAT, AHMEDABAD</title>
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    <description>The Tribunal held that the respondents, as consignors paying service tax on outgoing consignments, do not become service providers and are eligible for Cenvat credit. The Tribunal also ruled that penalties imposed were unjustified and directed a reassessment of credit eligibility after providing a hearing to the respondents. The appeals by the Department were disposed of accordingly.</description>
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      <description>The Tribunal held that the respondents, as consignors paying service tax on outgoing consignments, do not become service providers and are eligible for Cenvat credit. The Tribunal also ruled that penalties imposed were unjustified and directed a reassessment of credit eligibility after providing a hearing to the respondents. The appeals by the Department were disposed of accordingly.</description>
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