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    <title>2015 (2) TMI 1010 - CESTAT MUMBAI</title>
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    <description>Cenvat credit on input services attributable to goods cleared in the course of job work was upheld where the facts were identical to an earlier binding decision. The Tribunal found the Revenue&#039;s relied-upon ruling inapplicable because it concerned a different issue involving non-availment of exemption under Notification No. 8/2005-ST. Applying the controlling precedent in Aurangabad Auto Engg Pvt Ltd, the Tribunal accepted that the assessee was entitled to credit and set aside the disallowance. The denial of credit therefore did not survive, and consequential relief followed in favour of the assessee.</description>
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      <link>https://www.taxtmi.com/caselaws?id=257010</link>
      <description>Cenvat credit on input services attributable to goods cleared in the course of job work was upheld where the facts were identical to an earlier binding decision. The Tribunal found the Revenue&#039;s relied-upon ruling inapplicable because it concerned a different issue involving non-availment of exemption under Notification No. 8/2005-ST. Applying the controlling precedent in Aurangabad Auto Engg Pvt Ltd, the Tribunal accepted that the assessee was entitled to credit and set aside the disallowance. The denial of credit therefore did not survive, and consequential relief followed in favour of the assessee.</description>
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