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    <title>2013 (2) TMI 590 - CESTAT MUMBAI</title>
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    <description>The Tribunal allowed the condonation of delay application against Order-in-Appeal No. SB(59-60) 59-60/MI/2010, citing satisfactory reasons for the delay. Regarding the eligibility of CENVAT credit on storage and warehousing charges paid at the depot, the Tribunal upheld the appellant&#039;s entitlement to the credit. The appellant&#039;s sales from the depot qualified as the place of removal under the Central Excise Act, making the service tax credit on such charges eligible. The Tribunal set aside the lower appellate authority&#039;s decision, allowing the appeals and disposing of the stay applications.</description>
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    <pubDate>Tue, 28 Aug 2012 00:00:00 +0530</pubDate>
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      <title>2013 (2) TMI 590 - CESTAT MUMBAI</title>
      <link>https://www.taxtmi.com/caselaws?id=221185</link>
      <description>The Tribunal allowed the condonation of delay application against Order-in-Appeal No. SB(59-60) 59-60/MI/2010, citing satisfactory reasons for the delay. Regarding the eligibility of CENVAT credit on storage and warehousing charges paid at the depot, the Tribunal upheld the appellant&#039;s entitlement to the credit. The appellant&#039;s sales from the depot qualified as the place of removal under the Central Excise Act, making the service tax credit on such charges eligible. The Tribunal set aside the lower appellate authority&#039;s decision, allowing the appeals and disposing of the stay applications.</description>
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      <pubDate>Tue, 28 Aug 2012 00:00:00 +0530</pubDate>
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