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    <title>2018 (4) TMI 1108 - CESTAT CHENNAI</title>
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    <description>The Tribunal partially allowed the appeal, granting CENVAT credit on tax paid for cabs used for official duties but denying credit on iron and steel items for telecommunication towers. The decision was based on precedents and references to previous cases. The penalty under section 80 of the Finance Act, 1994, was set aside due to the complexity of the issues involved. The appeal provided clarity on the eligibility of CENVAT credit for specific items and services in the context of telecommunication tower construction and official duties.</description>
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      <description>The Tribunal partially allowed the appeal, granting CENVAT credit on tax paid for cabs used for official duties but denying credit on iron and steel items for telecommunication towers. The decision was based on precedents and references to previous cases. The penalty under section 80 of the Finance Act, 1994, was set aside due to the complexity of the issues involved. The appeal provided clarity on the eligibility of CENVAT credit for specific items and services in the context of telecommunication tower construction and official duties.</description>
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