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    <title>2016 (7) TMI 1126 - CESTAT MUMBAI</title>
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    <description>The tribunal allowed the appeal, ruling in favor of the appellant. They were permitted to use Cenvat Credit for paying service tax arrears, and penalties under Sections 76, 77, and 78 were deemed inapplicable due to compliance with Section 80(2) of the Finance Act, 2012. The impugned order was set aside, and the penalties were waived.</description>
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      <description>The tribunal allowed the appeal, ruling in favor of the appellant. They were permitted to use Cenvat Credit for paying service tax arrears, and penalties under Sections 76, 77, and 78 were deemed inapplicable due to compliance with Section 80(2) of the Finance Act, 2012. The impugned order was set aside, and the penalties were waived.</description>
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