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    <title>2017 (1) TMI 1234 - CESTAT, BANGALORE</title>
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    <description>The Tribunal upheld the rejection of CENVAT credit for marketing consultancy services related to traded goods, distinguishing between manufactured and traded goods. The penalty under Rule 15 was dropped due to the absence of intent to evade duty. As a result, the appeal was partially allowed, confirming the duty and interest aspects of the order but dropping the penalty.</description>
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      <link>https://www.taxtmi.com/caselaws?id=338154</link>
      <description>The Tribunal upheld the rejection of CENVAT credit for marketing consultancy services related to traded goods, distinguishing between manufactured and traded goods. The penalty under Rule 15 was dropped due to the absence of intent to evade duty. As a result, the appeal was partially allowed, confirming the duty and interest aspects of the order but dropping the penalty.</description>
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