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    <title>2023 (9) TMI 658 - CESTAT MUMBAI</title>
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    <description>The Tribunal allowed the appellant&#039;s appeal, granting Cenvat credit of Rs.10,93,877 for architect and office renovation services. Additionally, the denial of Cenvat credit of Rs.1,03,906 due to the absence of PAN based service tax number on invoices was overturned. The Tribunal set aside penalties imposed under Sections 77 and 78 of the Finance Act, 1994, ruling in favor of the appellant based on relevant circulars and case laws.</description>
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      <description>The Tribunal allowed the appellant&#039;s appeal, granting Cenvat credit of Rs.10,93,877 for architect and office renovation services. Additionally, the denial of Cenvat credit of Rs.1,03,906 due to the absence of PAN based service tax number on invoices was overturned. The Tribunal set aside penalties imposed under Sections 77 and 78 of the Finance Act, 1994, ruling in favor of the appellant based on relevant circulars and case laws.</description>
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