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    <title>2018 (8) TMI 548 - CESTAT NEW DELHI</title>
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    <description>The Tribunal upheld the denial of Cenvat credit on common input services used for trading goods. The case was remanded to verify the proportionate reversal of Cenvat credit by the appellant. The Tribunal ruled against imposing a penalty, considering the appellant&#039;s voluntary compliance.</description>
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      <description>The Tribunal upheld the denial of Cenvat credit on common input services used for trading goods. The case was remanded to verify the proportionate reversal of Cenvat credit by the appellant. The Tribunal ruled against imposing a penalty, considering the appellant&#039;s voluntary compliance.</description>
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