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    <title>2019 (12) TMI 555 - CESTAT HYDERABAD</title>
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    <description>The Tribunal upheld the decision to deny the appellant&#039;s availment of CENVAT Credit on motor vehicles as capital goods, as the appellant&#039;s services did not fall under the specified categories for claiming such credit. The Tribunal found the imposition of penalties and recovery of credit justified under the CENVAT Credit Rules 2004 and Finance Act 1994, leading to the rejection of the appellant&#039;s appeal.</description>
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      <link>https://www.taxtmi.com/caselaws?id=389672</link>
      <description>The Tribunal upheld the decision to deny the appellant&#039;s availment of CENVAT Credit on motor vehicles as capital goods, as the appellant&#039;s services did not fall under the specified categories for claiming such credit. The Tribunal found the imposition of penalties and recovery of credit justified under the CENVAT Credit Rules 2004 and Finance Act 1994, leading to the rejection of the appellant&#039;s appeal.</description>
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