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    <title>2018 (12) TMI 1166 - CESTAT ALLAHABAD</title>
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    <description>Hundi commission and related banking charges were treated as not forming part of the assessable value for central excise, so the duty demand, interest and penalty on that component were set aside. Cenvat credit was held admissible on the disputed input services under settled precedent, except for vehicle repair and maintenance and internet charges, which were not contested. The penalty was also removed in view of the overall finding, leaving only the limited credit disallowance undisturbed.</description>
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