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    <title>2014 (9) TMI 681 - CESTAT MUMBAI</title>
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    <description>The Tribunal allowed the appeal, overturning the denial of input service credit for rent services due to the rented premises being outside the factory premises. Rented premises&#039; location was deemed immaterial as long as services were used in the manufacturing process. Following the Ultratech Cement Ltd. case, appellants were granted input service credit for rent services, resolving the issue and disposing of the stay application in their favor.</description>
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      <description>The Tribunal allowed the appeal, overturning the denial of input service credit for rent services due to the rented premises being outside the factory premises. Rented premises&#039; location was deemed immaterial as long as services were used in the manufacturing process. Following the Ultratech Cement Ltd. case, appellants were granted input service credit for rent services, resolving the issue and disposing of the stay application in their favor.</description>
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