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    <title>2016 (11) TMI 1106 - CESTAT BANGALORE</title>
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    <description>The Tribunal dismissed all 21 appeals, upholding the denial of Cenvat credit for common input services related to trading activity. It affirmed the penalties imposed, considering trading as an exempted service even before 1.4.2011. The extended period of limitation was deemed valid due to the suppression of facts by the appellants.</description>
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      <description>The Tribunal dismissed all 21 appeals, upholding the denial of Cenvat credit for common input services related to trading activity. It affirmed the penalties imposed, considering trading as an exempted service even before 1.4.2011. The extended period of limitation was deemed valid due to the suppression of facts by the appellants.</description>
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