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    <title>2017 (12) TMI 953 - CESTAT NEW DELHI</title>
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    <description>The Tribunal ruled in favor of the appellant, allowing their claims for Cenvat credit on repair and maintenance services, IPR services, and advertisement services related to their manufacturing activities. The denial of credit by the original authorities was deemed unjustified as the services were found to be linked to the appellant&#039;s products at the Shahjahanpur unit. Additionally, the Tribunal set aside penalties and disputed demands, citing the appellant&#039;s detailed evidence and arguments against the Revenue&#039;s contentions.</description>
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      <description>The Tribunal ruled in favor of the appellant, allowing their claims for Cenvat credit on repair and maintenance services, IPR services, and advertisement services related to their manufacturing activities. The denial of credit by the original authorities was deemed unjustified as the services were found to be linked to the appellant&#039;s products at the Shahjahanpur unit. Additionally, the Tribunal set aside penalties and disputed demands, citing the appellant&#039;s detailed evidence and arguments against the Revenue&#039;s contentions.</description>
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