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    <title>2013 (1) TMI 579 - CESTAT MUMBAI</title>
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    <description>The Tribunal ruled in favor of the appellant, allowing the appeal and providing consequential relief. The appellant was deemed entitled to CENVAT credit for CHA services and travel agency service for export of goods, as the services were considered eligible input services connected to the business of manufacture. The penalties imposed were set aside, and the appellant&#039;s entitlement to the credit was upheld based on the interpretation of relevant rules and Acts, including precedents establishing the eligibility of such services for credit.</description>
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      <description>The Tribunal ruled in favor of the appellant, allowing the appeal and providing consequential relief. The appellant was deemed entitled to CENVAT credit for CHA services and travel agency service for export of goods, as the services were considered eligible input services connected to the business of manufacture. The penalties imposed were set aside, and the appellant&#039;s entitlement to the credit was upheld based on the interpretation of relevant rules and Acts, including precedents establishing the eligibility of such services for credit.</description>
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