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    <title>2017 (3) TMI 467 - CESTAT CHENNAI</title>
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    <description>The Tribunal partially allowed the appeal, ruling in favor of the appellant on the eligibility of input service credit for outdoor catering services, subject to deductions. The appeal regarding the rental charges for the cycle stand was dismissed. Penalties imposed under Section 78 of the Finance Act, 1994, were set aside for both the rental charges and the service tax liability under reverse charge issues.</description>
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      <description>The Tribunal partially allowed the appeal, ruling in favor of the appellant on the eligibility of input service credit for outdoor catering services, subject to deductions. The appeal regarding the rental charges for the cycle stand was dismissed. Penalties imposed under Section 78 of the Finance Act, 1994, were set aside for both the rental charges and the service tax liability under reverse charge issues.</description>
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