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    <title>2013 (3) TMI 503 - CESTAT MUMBAI</title>
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    <description>The Tribunal granted the appellant&#039;s stay petition, waiving the pre-deposit requirement of duty, interest, and penalty under the Cenvat Credit Rules, 2004. The decision was based on the alignment of the disputed services with the definition of input services despite not directly relating to the manufacturing process. This outcome emphasized the significance of adhering to the specific provisions and criteria outlined in tax credit legislation to determine taxpayer eligibility for benefits.</description>
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      <description>The Tribunal granted the appellant&#039;s stay petition, waiving the pre-deposit requirement of duty, interest, and penalty under the Cenvat Credit Rules, 2004. The decision was based on the alignment of the disputed services with the definition of input services despite not directly relating to the manufacturing process. This outcome emphasized the significance of adhering to the specific provisions and criteria outlined in tax credit legislation to determine taxpayer eligibility for benefits.</description>
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