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    <title>2021 (3) TMI 228 - CESTAT CHENNAI</title>
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    <description>The Tribunal partially allowed the appeal, setting aside the denial of CENVAT Credit on construction, renovation, and insurance services, as these were deemed eligible input services. However, it upheld the denial of credit on ground rent due to insufficient documentation. The Tribunal also directed the complete deletion of the penalty, as the conditions for its imposition were not met.</description>
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      <description>The Tribunal partially allowed the appeal, setting aside the denial of CENVAT Credit on construction, renovation, and insurance services, as these were deemed eligible input services. However, it upheld the denial of credit on ground rent due to insufficient documentation. The Tribunal also directed the complete deletion of the penalty, as the conditions for its imposition were not met.</description>
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