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2016 (11) TMI 1479 - CESTAT KOLKATACENVAT credit - various input services - common except expenditure incurred on PF/EPF collection and telephone installed at residential complex - Held that: - the denial of cenvat credit along with interest, except telephone services installed at the residences of senior executives and PF/ESI data collection/compilation service, is set aside. Penalty - Held that: - As the issue involved in this case is of interpretation of eligibility of cenvat credit, imposition of penalty is unwarranted. Appeal allowed in part.
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