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    <title>2018 (11) TMI 1227 - CESTAT  ALLAHABAD</title>
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    <description>The Tribunal allowed the appellant&#039;s appeal, setting aside the demands and penalties imposed in the impugned Order-in-Original. The Tribunal held that Cenvat credit for construction of hotel services is admissible, service tax availed during specific periods was not adequately proven, abatement under Notification No.01/2006-ST was sustainable, and the demand for interest payment under Section 75 of the Finance Act, 1994 was unsustainable. The decision was made on 20/11/2018.</description>
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      <description>The Tribunal allowed the appellant&#039;s appeal, setting aside the demands and penalties imposed in the impugned Order-in-Original. The Tribunal held that Cenvat credit for construction of hotel services is admissible, service tax availed during specific periods was not adequately proven, abatement under Notification No.01/2006-ST was sustainable, and the demand for interest payment under Section 75 of the Finance Act, 1994 was unsustainable. The decision was made on 20/11/2018.</description>
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