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    <title>2009 (8) TMI 398 - CESTAT, MUMBAI</title>
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    <description>The appeal before CESTAT, Mumbai involved the denial of Cenvat credit on garden maintenance service. The Tribunal ruled against the appellant, stating that such credit is not permissible as it lacks a connection to the manufacturing or clearance of excisable goods. The appeal was dismissed.</description>
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      <description>The appeal before CESTAT, Mumbai involved the denial of Cenvat credit on garden maintenance service. The Tribunal ruled against the appellant, stating that such credit is not permissible as it lacks a connection to the manufacturing or clearance of excisable goods. The appeal was dismissed.</description>
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