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    <title>2010 (6) TMI 432 - CESTAT, MUMBAI</title>
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    <description>Cenvat credit on service tax paid for maintenance and repair of a Xerox machine and on bank charges depended on whether the services were used in or in relation to the appellant&#039;s business activity. As the supporting documentary evidence had not been produced before the lower authorities, the eligibility of credit could not be conclusively verified on the existing record. The matter was remanded to the original adjudicating authority for fresh examination of credit eligibility after verifying the business nexus of the services.</description>
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      <description>Cenvat credit on service tax paid for maintenance and repair of a Xerox machine and on bank charges depended on whether the services were used in or in relation to the appellant&#039;s business activity. As the supporting documentary evidence had not been produced before the lower authorities, the eligibility of credit could not be conclusively verified on the existing record. The matter was remanded to the original adjudicating authority for fresh examination of credit eligibility after verifying the business nexus of the services.</description>
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      <pubDate>Thu, 17 Jun 2010 00:00:00 +0530</pubDate>
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