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    <title>2018 (2) TMI 619 - CESTAT, MUMBAI</title>
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    <description>The Tribunal upheld the decision on the availment of Cenvat credit on shared services, failure to register as an Input Service Distributor, and penalty imposition under Section 11AC. The judgment emphasized proper credit utilization and absence of malafide intentions in determining liability and penalties. The penalty was set aside due to lack of malafide intention, and the Revenue&#039;s appeal was dismissed, affirming the impugned order.</description>
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      <title>2018 (2) TMI 619 - CESTAT, MUMBAI</title>
      <link>https://www.taxtmi.com/caselaws?id=355198</link>
      <description>The Tribunal upheld the decision on the availment of Cenvat credit on shared services, failure to register as an Input Service Distributor, and penalty imposition under Section 11AC. The judgment emphasized proper credit utilization and absence of malafide intentions in determining liability and penalties. The penalty was set aside due to lack of malafide intention, and the Revenue&#039;s appeal was dismissed, affirming the impugned order.</description>
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