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    <title>2021 (10) TMI 1336 - CESTAT AHMEDABAD</title>
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    <description>CENVAT credit was admissible on Business Auxiliary, GTA, Courier, Maintenance &amp; Repair, and Manpower Supply services because they were treated as input services used for the assessee&#039;s overall business activity; the credit on these services was therefore allowed. Credit already reversed for Rent-a-cab, Insurance Agency and Renting of Immovable Property services was sustained. Penalties were not sustainable in the absence of mala fide and were set aside. The impugned order was modified accordingly, granting only partial relief to the assessee.</description>
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      <description>CENVAT credit was admissible on Business Auxiliary, GTA, Courier, Maintenance &amp; Repair, and Manpower Supply services because they were treated as input services used for the assessee&#039;s overall business activity; the credit on these services was therefore allowed. Credit already reversed for Rent-a-cab, Insurance Agency and Renting of Immovable Property services was sustained. Penalties were not sustainable in the absence of mala fide and were set aside. The impugned order was modified accordingly, granting only partial relief to the assessee.</description>
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