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    <title>2014 (7) TMI 244 - CESTAT MUMBAI</title>
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    <description>The Appellate Tribunal CESTAT MUMBAI allowed the appeal, granting input service credit on Garden Maintenance Service to the appellant under Rule 2(l) of CENVAT Credit Rules, 2004. The decision was based on the eligibility of any service availed by a manufacturer of excisable goods in their business activity for input service credit. The impugned order was set aside, and the appeals were allowed with consequential relief.</description>
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      <description>The Appellate Tribunal CESTAT MUMBAI allowed the appeal, granting input service credit on Garden Maintenance Service to the appellant under Rule 2(l) of CENVAT Credit Rules, 2004. The decision was based on the eligibility of any service availed by a manufacturer of excisable goods in their business activity for input service credit. The impugned order was set aside, and the appeals were allowed with consequential relief.</description>
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