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    <title>2015 (10) TMI 2413 - CESTAT MUMBAI (LB)</title>
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    <description>The case involved issues regarding the classification of services provided by the appellant, admissibility of CENVAT Credit on input services, refund eligibility under Rule 5 of the Cenvat Credit Rules, 2004, examination of contracts to determine the nature of services, and the applicability of Supreme Court and High Court judgments. The majority order remanded the case back to the Commissioner (Appeals) for a detailed re-examination of the services provided by the appellant, focusing on the correct classification and eligibility for refunds based on the evidence and relevant Service Tax law during the material time.</description>
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      <description>The case involved issues regarding the classification of services provided by the appellant, admissibility of CENVAT Credit on input services, refund eligibility under Rule 5 of the Cenvat Credit Rules, 2004, examination of contracts to determine the nature of services, and the applicability of Supreme Court and High Court judgments. The majority order remanded the case back to the Commissioner (Appeals) for a detailed re-examination of the services provided by the appellant, focusing on the correct classification and eligibility for refunds based on the evidence and relevant Service Tax law during the material time.</description>
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