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    <title>2016 (11) TMI 630 - CESTAT MUMBAI</title>
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    <description>The Tribunal upheld the denial of cenvat credit for services outsourced abroad, confirmed the demand for erroneous credit with interest, and set aside the penalty imposed under Rule 15(4) of the Cenvat Credit Rules, 2004, due to the appellant&#039;s genuine belief in credit eligibility.</description>
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