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    <description>The Tribunal upheld the decision to deny Cenvat benefit on courier services for delivering goods but set aside the interest and penalties imposed. The appeal was partly allowed, overturning the interest and penalties confirmed on the appellant due to the absence of fraudulent intent or suppression of facts in availing the credit.</description>
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      <description>The Tribunal upheld the decision to deny Cenvat benefit on courier services for delivering goods but set aside the interest and penalties imposed. The appeal was partly allowed, overturning the interest and penalties confirmed on the appellant due to the absence of fraudulent intent or suppression of facts in availing the credit.</description>
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