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    <title>2015 (11) TMI 100 - CESTAT MUMBAI</title>
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    <description>The Tribunal allowed the appeal, setting aside the lower authorities&#039; decision to deny CENVAT credit for services used in residential colonies/townships. The Tribunal held that expenses for residential colonies were part of the cost of production, qualifying as &#039;input services&#039; under the CENVAT Credit Rules. Relying on the precedent in Coca Cola India Pvt. Ltd., the Tribunal granted CENVAT credit, noting the lower authorities did not dispute the evidence presented. The appeal was allowed, and the impugned order was set aside with consequential relief.</description>
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    <pubDate>Thu, 15 Oct 2015 00:00:00 +0530</pubDate>
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      <title>2015 (11) TMI 100 - CESTAT MUMBAI</title>
      <link>https://www.taxtmi.com/caselaws?id=267291</link>
      <description>The Tribunal allowed the appeal, setting aside the lower authorities&#039; decision to deny CENVAT credit for services used in residential colonies/townships. The Tribunal held that expenses for residential colonies were part of the cost of production, qualifying as &#039;input services&#039; under the CENVAT Credit Rules. Relying on the precedent in Coca Cola India Pvt. Ltd., the Tribunal granted CENVAT credit, noting the lower authorities did not dispute the evidence presented. The appeal was allowed, and the impugned order was set aside with consequential relief.</description>
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      <pubDate>Thu, 15 Oct 2015 00:00:00 +0530</pubDate>
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