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    <description>The Tribunal partially allowed the appeal, granting Cenvat credit on Garden Maintenance and Brokerage charges but denying credit on Golf Club Membership fee, Cargo Handling Charges, and Pandal/Shamiana charges. The penalty imposed on the appellant was reduced to &amp;amp;8377;1000 in accordance with Rule 15 of Cenvat Credit Rules, 2004.</description>
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      <link>https://www.taxtmi.com/caselaws?id=339141</link>
      <description>The Tribunal partially allowed the appeal, granting Cenvat credit on Garden Maintenance and Brokerage charges but denying credit on Golf Club Membership fee, Cargo Handling Charges, and Pandal/Shamiana charges. The penalty imposed on the appellant was reduced to &amp;amp;8377;1000 in accordance with Rule 15 of Cenvat Credit Rules, 2004.</description>
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