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    <title>2010 (8) TMI 231 - CESTAT, MUMBAI</title>
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    <description>The Tribunal rejected the Revenue&#039;s appeal, affirming the decision allowing input service credit on service tax paid to brokers for services related to the sale of finished goods. The Tribunal found that the broker services were utilized before goods were cleared from the factory, making the respondents eligible for input service credit under Rule 2(1) of Cenvat Credit Rules, 2004. The Tribunal distinguished the case law referenced by the Revenue, which pertained to &#039;input&#039; rather than &#039;input service,&#039; and upheld the order without interference.</description>
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      <title>2010 (8) TMI 231 - CESTAT, MUMBAI</title>
      <link>https://www.taxtmi.com/caselaws?id=201851</link>
      <description>The Tribunal rejected the Revenue&#039;s appeal, affirming the decision allowing input service credit on service tax paid to brokers for services related to the sale of finished goods. The Tribunal found that the broker services were utilized before goods were cleared from the factory, making the respondents eligible for input service credit under Rule 2(1) of Cenvat Credit Rules, 2004. The Tribunal distinguished the case law referenced by the Revenue, which pertained to &#039;input&#039; rather than &#039;input service,&#039; and upheld the order without interference.</description>
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      <pubDate>Tue, 10 Aug 2010 00:00:00 +0530</pubDate>
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