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    <title>2016 (3) TMI 1251 - CESTAT ALLAHABAD</title>
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    <description>The appeal by M/s B. S. N. L. against service tax demand, penalty imposition under Section 76 of the Finance Act, 1994, and Rule 15 (4) of the Cenvat Credit Rules, 2004 was allowed by the Tribunal. The Tribunal emphasized the genuineness of the original invoices, payment of duty, and usage of equipment at relevant sites, allowing the Cenvat credit and rejecting penalties. A discrepancy in documentary evidence led to a remand for fresh adjudication, instructing the appellant to appear with supporting documents within 60 days for reconciliation. Compliance with previous decisions was highlighted.</description>
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