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    <title>2016 (11) TMI 21 - CESTAT ALLAHABAD</title>
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    <description>The Tribunal ruled in favor of the appellant, setting aside the demand for Cenvat credit, penalties, and interest. The decision was based on the lack of evidence of collusion between the appellant and the service provider, as highlighted in the Show Cause Notice. The Tribunal emphasized the importance of evidence and adherence to legal provisions in matters concerning Cenvat credit and tax compliance, ultimately overturning the penalties imposed on the appellant and its Authorized Signatory.</description>
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      <description>The Tribunal ruled in favor of the appellant, setting aside the demand for Cenvat credit, penalties, and interest. The decision was based on the lack of evidence of collusion between the appellant and the service provider, as highlighted in the Show Cause Notice. The Tribunal emphasized the importance of evidence and adherence to legal provisions in matters concerning Cenvat credit and tax compliance, ultimately overturning the penalties imposed on the appellant and its Authorized Signatory.</description>
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