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    <title>2017 (7) TMI 726 - CESTAT MUMBAI</title>
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    <description>The Tribunal allowed the appeals concerning Cenvat Credit on fictitious and altered invoices, classification of services, and demand of service tax on advances. Relief was granted under Section 73 (1A) for timely payment. The matter of Cenvat Credit on inputs was remanded for verification. The penalty on the second appellant was set aside as there was no provision for personal penalties. The appeals were disposed of accordingly, with penalties set aside and relief granted on specified issues.</description>
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      <description>The Tribunal allowed the appeals concerning Cenvat Credit on fictitious and altered invoices, classification of services, and demand of service tax on advances. Relief was granted under Section 73 (1A) for timely payment. The matter of Cenvat Credit on inputs was remanded for verification. The penalty on the second appellant was set aside as there was no provision for personal penalties. The appeals were disposed of accordingly, with penalties set aside and relief granted on specified issues.</description>
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