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    <title>2013 (10) TMI 738 - CESTAT MUMBAI</title>
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    <description>The Tribunal granted waiver from pre-deposit during the appeal, pending detailed examination on the eligibility of Cenvat credit on shipping fees paid for tugs and barges used in transportation for manufacturing activities. The Tribunal emphasized the need for a thorough scrutiny at the final disposal stage to determine if the shipping fees qualified as an eligible input service under Rule 2(l) of the Cenvat Credit Rules.</description>
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      <description>The Tribunal granted waiver from pre-deposit during the appeal, pending detailed examination on the eligibility of Cenvat credit on shipping fees paid for tugs and barges used in transportation for manufacturing activities. The Tribunal emphasized the need for a thorough scrutiny at the final disposal stage to determine if the shipping fees qualified as an eligible input service under Rule 2(l) of the Cenvat Credit Rules.</description>
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