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    <title>2021 (10) TMI 1336 - CESTAT AHMEDABAD</title>
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    <description>The Appellate Tribunal CESTAT AHMEDABAD, in a judgment by Hon&#039;ble Member (Judicial) Mr. Ramesh Nair, ruled on the appellant&#039;s entitlement to cenvat credit on various services. The appellant&#039;s reversal of cenvat credit on specific services was upheld, while credit on other services like GTA, Business Auxiliary, Courier, Maintenance &amp;amp; Repair, and Manpower Supply services was allowed based on relevant case law precedents. The penalties were waived due to the lack of malicious intent, resulting in the modification of the impugned order and partial allowance of the appeals.</description>
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      <description>The Appellate Tribunal CESTAT AHMEDABAD, in a judgment by Hon&#039;ble Member (Judicial) Mr. Ramesh Nair, ruled on the appellant&#039;s entitlement to cenvat credit on various services. The appellant&#039;s reversal of cenvat credit on specific services was upheld, while credit on other services like GTA, Business Auxiliary, Courier, Maintenance &amp;amp; Repair, and Manpower Supply services was allowed based on relevant case law precedents. The penalties were waived due to the lack of malicious intent, resulting in the modification of the impugned order and partial allowance of the appeals.</description>
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