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    <title>2018 (8) TMI 1338 - CESTAT MUMBAI</title>
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    <description>The appeal was dismissed by the Tribunal as the appellant failed to provide evidence supporting their claim for exemption under Notification No. 12/2003-ST. The appellant&#039;s failure to reverse the CENVAT Credit on inputs used for taxable output services led to a demand for unpaid Service Tax of Rs. 10,48,721. The Tribunal upheld the Commissioner (Appeals) order, confirming the demand with interest and penalty, as the appellant did not satisfy the conditions of the exemption notification.</description>
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      <description>The appeal was dismissed by the Tribunal as the appellant failed to provide evidence supporting their claim for exemption under Notification No. 12/2003-ST. The appellant&#039;s failure to reverse the CENVAT Credit on inputs used for taxable output services led to a demand for unpaid Service Tax of Rs. 10,48,721. The Tribunal upheld the Commissioner (Appeals) order, confirming the demand with interest and penalty, as the appellant did not satisfy the conditions of the exemption notification.</description>
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