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    <title>2015 (2) TMI 829 - CESTAT MUMBAI</title>
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    <description>The Appellate Tribunal CESTAT MUMBAI, under Judge Ashok Jindal, ruled in favor of the appellant, a manufacturer of excisable goods, in a case concerning the denial of input service under Rule 2(l) of CENVAT Credit Rules, 2004. The appellant&#039;s appeal was allowed, setting aside the impugned order that denied CENVAT credit amounting to Rs. 26,21,939 for various services utilized during manufacturing activities. The judgment emphasized the essentiality of services in the manufacturing process and aligned with the precedent set by the case of CCE v. Ultratech Cement Ltd. - 2010 (260) ELT 369 (Bom.), establishing the eligibility of services for CENVAT credit.</description>
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    <pubDate>Thu, 27 Nov 2014 00:00:00 +0530</pubDate>
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      <link>https://www.taxtmi.com/caselaws?id=256829</link>
      <description>The Appellate Tribunal CESTAT MUMBAI, under Judge Ashok Jindal, ruled in favor of the appellant, a manufacturer of excisable goods, in a case concerning the denial of input service under Rule 2(l) of CENVAT Credit Rules, 2004. The appellant&#039;s appeal was allowed, setting aside the impugned order that denied CENVAT credit amounting to Rs. 26,21,939 for various services utilized during manufacturing activities. The judgment emphasized the essentiality of services in the manufacturing process and aligned with the precedent set by the case of CCE v. Ultratech Cement Ltd. - 2010 (260) ELT 369 (Bom.), establishing the eligibility of services for CENVAT credit.</description>
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      <pubDate>Thu, 27 Nov 2014 00:00:00 +0530</pubDate>
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