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    <title>2016 (11) TMI 1170 - CESTAT AHMEDABAD</title>
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    <description>The Appellate Tribunal CESTAT Ahmedabad partially allowed the appeal, ruling that services provided at a guest house do not qualify as input services eligible for CENVAT Credit. The Tribunal directed the Adjudicating Authority to consider allowing the Appellant to pay 25% of the penalty imposed, in accordance with Sec.11AC of CEA, 1944, based on relevant judgments by the Hon&#039;ble Gujarat High Court in similar cases.</description>
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      <description>The Appellate Tribunal CESTAT Ahmedabad partially allowed the appeal, ruling that services provided at a guest house do not qualify as input services eligible for CENVAT Credit. The Tribunal directed the Adjudicating Authority to consider allowing the Appellant to pay 25% of the penalty imposed, in accordance with Sec.11AC of CEA, 1944, based on relevant judgments by the Hon&#039;ble Gujarat High Court in similar cases.</description>
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