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    <description>The Tribunal allowed the appeal filed by Revenue, modifying the impugned order. The sentence including irregularly availed CENVAT Credit in the service tax payable was struck down. Moreover, the penalty under Rule 15 of CCR 2004 was enhanced to Rs. 1,20,09,077/- to align with the amount of CENVAT Credit irregularly availed.</description>
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      <description>The Tribunal allowed the appeal filed by Revenue, modifying the impugned order. The sentence including irregularly availed CENVAT Credit in the service tax payable was struck down. Moreover, the penalty under Rule 15 of CCR 2004 was enhanced to Rs. 1,20,09,077/- to align with the amount of CENVAT Credit irregularly availed.</description>
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