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    <title>2016 (11) TMI 1479 - CESTAT KOLKATA</title>
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    <description>The Tribunal set aside the denial of cenvat credit on most services, except for specific cases, and partially allowed the appeal in favor of the appellant. The imposition of a penalty was deemed unwarranted as the issue revolved around the interpretation of cenvat credit eligibility. The Tribunal found that all services, except for residence telephone service and PF/EPF collection service, were admissible as eligible input services, based on judicial precedence and previous orders.</description>
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      <description>The Tribunal set aside the denial of cenvat credit on most services, except for specific cases, and partially allowed the appeal in favor of the appellant. The imposition of a penalty was deemed unwarranted as the issue revolved around the interpretation of cenvat credit eligibility. The Tribunal found that all services, except for residence telephone service and PF/EPF collection service, were admissible as eligible input services, based on judicial precedence and previous orders.</description>
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