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    <title>2010 (12) TMI 352 - CESTAT, MUMBAI</title>
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    <description>The appeals were filed by the revenue against impugned orders concerning the reversal of input service credit under Rule 3(5) of the Cenvat Credit Rules, 2004. The revenue sought to reverse the input service credit as it was used to procure inputs not utilized in the final product manufacturing. However, the judge, considering a previous Tribunal decision, found no merit in the revenue&#039;s argument. Consequently, all three appeals filed by the revenue were rejected, confirming the impugned order.</description>
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      <link>https://www.taxtmi.com/caselaws?id=203798</link>
      <description>The appeals were filed by the revenue against impugned orders concerning the reversal of input service credit under Rule 3(5) of the Cenvat Credit Rules, 2004. The revenue sought to reverse the input service credit as it was used to procure inputs not utilized in the final product manufacturing. However, the judge, considering a previous Tribunal decision, found no merit in the revenue&#039;s argument. Consequently, all three appeals filed by the revenue were rejected, confirming the impugned order.</description>
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      <pubDate>Wed, 01 Dec 2010 00:00:00 +0530</pubDate>
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