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    <description>The Tribunal allowed the appeal in part, holding that the appellant is entitled to Cenvat credit on input services where they have not recovered the amount of service charges plus service tax by way of reimbursement. The penalty imposed was set aside due to the interpretational nature of the issue and the absence of contumacious conduct or suppression of facts. The appellant is entitled to consequential benefits in accordance with the law.</description>
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      <description>The Tribunal allowed the appeal in part, holding that the appellant is entitled to Cenvat credit on input services where they have not recovered the amount of service charges plus service tax by way of reimbursement. The penalty imposed was set aside due to the interpretational nature of the issue and the absence of contumacious conduct or suppression of facts. The appellant is entitled to consequential benefits in accordance with the law.</description>
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