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    <title>2017 (3) TMI 1450 - CESTAT CHANDIGARH</title>
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    <description>The Appellate Tribunal CESTAT CHANDIGARH allowed the input service credit claimed by the appellants for outdoor catering services, disagreeing with the disallowance upheld by the Commissioner (Appeals). The tribunal also upheld the invocation of the extended period for demand raised by the Revenue due to the appellants&#039; actions. Regarding the penalty imposed, the tribunal reduced it under Rule 15(3) of the Cenvat Credit Rules, resulting in a favorable outcome for the appellants.</description>
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      <description>The Appellate Tribunal CESTAT CHANDIGARH allowed the input service credit claimed by the appellants for outdoor catering services, disagreeing with the disallowance upheld by the Commissioner (Appeals). The tribunal also upheld the invocation of the extended period for demand raised by the Revenue due to the appellants&#039; actions. Regarding the penalty imposed, the tribunal reduced it under Rule 15(3) of the Cenvat Credit Rules, resulting in a favorable outcome for the appellants.</description>
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