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    <title>2012 (12) TMI 141 - CESTAT, MUMBAI</title>
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    <description>The Tribunal overturned the duty demand and penalty imposed on the appellant for availing CENVAT credit on services initially deemed ineligible, citing judicial precedents supporting the admissibility of such services. Relying on the Ultratech Cement case precedent, the Tribunal ruled in favor of the appellant, recognizing the services as integral to their manufacturing business and eligible for input service credit. The decision emphasized the importance of judicial interpretations in tax law application, ultimately granting relief to the appellant.</description>
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      <link>https://www.taxtmi.com/caselaws?id=219126</link>
      <description>The Tribunal overturned the duty demand and penalty imposed on the appellant for availing CENVAT credit on services initially deemed ineligible, citing judicial precedents supporting the admissibility of such services. Relying on the Ultratech Cement case precedent, the Tribunal ruled in favor of the appellant, recognizing the services as integral to their manufacturing business and eligible for input service credit. The decision emphasized the importance of judicial interpretations in tax law application, ultimately granting relief to the appellant.</description>
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