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    <title>2017 (11) TMI 1449 - CESTAT NEW DELHI</title>
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    <description>The Tribunal upheld the decision of the Original Authority, confirming a demand of Rs. 51,66,116/- and a penalty of Rs. 10,000/- against the appellants for availing cenvat credit on input services not related to manufacturing activities for trading purposes. The Tribunal ruled that trading activities did not qualify for cenvat credit under the Cenvat Credit Rules, and the appellants failed to demonstrate the usage of input services in taxable activities. The appeal was dismissed on 16.10.2017, affirming the demand and penalty imposed.</description>
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      <title>2017 (11) TMI 1449 - CESTAT NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=351570</link>
      <description>The Tribunal upheld the decision of the Original Authority, confirming a demand of Rs. 51,66,116/- and a penalty of Rs. 10,000/- against the appellants for availing cenvat credit on input services not related to manufacturing activities for trading purposes. The Tribunal ruled that trading activities did not qualify for cenvat credit under the Cenvat Credit Rules, and the appellants failed to demonstrate the usage of input services in taxable activities. The appeal was dismissed on 16.10.2017, affirming the demand and penalty imposed.</description>
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      <pubDate>Mon, 16 Oct 2017 00:00:00 +0530</pubDate>
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