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    <title>2017 (4) TMI 756 - CESTAT MUMBAI</title>
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    <description>The Tribunal allowed the appeals, confirming the legality of Cenvat credit availment by MSM India. Penalties imposed on various parties, including MSM India and individuals, were set aside. The Tribunal deemed the service tax registration and payment by MSM India legitimate, rejecting the invocation of the extended period for demand of Cenvat credit due to lack of suppression of facts or intent to evade payment.</description>
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      <description>The Tribunal allowed the appeals, confirming the legality of Cenvat credit availment by MSM India. Penalties imposed on various parties, including MSM India and individuals, were set aside. The Tribunal deemed the service tax registration and payment by MSM India legitimate, rejecting the invocation of the extended period for demand of Cenvat credit due to lack of suppression of facts or intent to evade payment.</description>
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