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    <title>2015 (7) TMI 466 - CESTAT MUMBAI</title>
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    <description>The Tribunal ruled in favor of the appellant, allowing them to avail CENVAT credit for input services utilized before 01.03.2006, despite booking the credit post a new notification disallowing such credit. The Tribunal referenced a Bombay High Court ruling and a CBEC Circular, emphasizing the absence of a specific bar in the subsequent notification against allowing the credit. Consequently, the Tribunal set aside the disallowance of credit and imposed penalties, granting the appellant consequential benefits.</description>
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      <link>https://www.taxtmi.com/caselaws?id=261505</link>
      <description>The Tribunal ruled in favor of the appellant, allowing them to avail CENVAT credit for input services utilized before 01.03.2006, despite booking the credit post a new notification disallowing such credit. The Tribunal referenced a Bombay High Court ruling and a CBEC Circular, emphasizing the absence of a specific bar in the subsequent notification against allowing the credit. Consequently, the Tribunal set aside the disallowance of credit and imposed penalties, granting the appellant consequential benefits.</description>
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