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    <title>2023 (2) TMI 1095 - CESTAT AHMEDABAD</title>
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    <description>The appeal was dismissed by the Appellate Tribunal CESTAT AHMEDABAD, upholding the demand for service tax and interest while setting aside the penalties under Sections 76, 77, and 78. The Tribunal&#039;s decision aligned with the High Court&#039;s ruling, invoking Section 80 of the Finance Act, 1994. The judgment found no legal flaws in the Tribunal&#039;s order, concluding that no substantial legal questions warranted interference. The appeal was partially allowed based on the High Court decision, emphasizing the need for documentary evidence to support claims for benefits like CENVAT credit.</description>
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      <title>2023 (2) TMI 1095 - CESTAT AHMEDABAD</title>
      <link>https://www.taxtmi.com/caselaws?id=434580</link>
      <description>The appeal was dismissed by the Appellate Tribunal CESTAT AHMEDABAD, upholding the demand for service tax and interest while setting aside the penalties under Sections 76, 77, and 78. The Tribunal&#039;s decision aligned with the High Court&#039;s ruling, invoking Section 80 of the Finance Act, 1994. The judgment found no legal flaws in the Tribunal&#039;s order, concluding that no substantial legal questions warranted interference. The appeal was partially allowed based on the High Court decision, emphasizing the need for documentary evidence to support claims for benefits like CENVAT credit.</description>
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