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    <title>2023 (5) TMI 891 - CESTAT MUMBAI</title>
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    <description>The Tribunal allowed the appeal, holding that the proceedings initiated under Rule 14 were not applicable to the appellant as an ISD. The denial of Cenvat credit on Air Travel Services was also found to be unsustainable. The recovery of interest and imposition of penalties were set aside, and the appeal was allowed in favor of the appellant.</description>
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      <description>The Tribunal allowed the appeal, holding that the proceedings initiated under Rule 14 were not applicable to the appellant as an ISD. The denial of Cenvat credit on Air Travel Services was also found to be unsustainable. The recovery of interest and imposition of penalties were set aside, and the appeal was allowed in favor of the appellant.</description>
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