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    <title>2018 (5) TMI 1189 - CESTAT BANGALORE</title>
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    <description>The Tribunal partly allowed the appeal, upholding the disallowance of input service credit for trading activity, the invocation of the extended period of limitation, and the imposition of penalty. The Tribunal directed the quantification of the disallowed CENVAT credit based on the correct procedure under Rule 6 of CCR, followed by the appropriate quantification of interest and penalty.</description>
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      <description>The Tribunal partly allowed the appeal, upholding the disallowance of input service credit for trading activity, the invocation of the extended period of limitation, and the imposition of penalty. The Tribunal directed the quantification of the disallowed CENVAT credit based on the correct procedure under Rule 6 of CCR, followed by the appropriate quantification of interest and penalty.</description>
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