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    <title>2018 (8) TMI 327 - CESTAT CHENNAI</title>
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    <description>The Tribunal held that the appellant was not eligible for credit on outdoor catering services but set aside the penalty imposed. However, the appellant was deemed eligible for credit on short term accommodation services provided to instructors. The judgment clarified the eligibility of Cenvat credit in the context of Commercial Training or Coaching Centre Service, referencing legal precedents and balancing the interests of the appellant and the tax department.</description>
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      <description>The Tribunal held that the appellant was not eligible for credit on outdoor catering services but set aside the penalty imposed. However, the appellant was deemed eligible for credit on short term accommodation services provided to instructors. The judgment clarified the eligibility of Cenvat credit in the context of Commercial Training or Coaching Centre Service, referencing legal precedents and balancing the interests of the appellant and the tax department.</description>
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