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    <title>2015 (11) TMI 248 - CESTAT MUMBAI</title>
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    <description>The Tribunal ruled against the appellant on the entitlement issue of availing Cenvat credit on invoices raised by an input service distributor due to the lack of nexus between the job worker and the distributor. However, the Tribunal set aside the order on the limitation point, finding the invocation of the extended period for demanding the credit incorrect. The appellant&#039;s regular compliance with filing returns and explanations provided during audits led to the Tribunal&#039;s decision in favor of the appellant on the limitation issue.</description>
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      <description>The Tribunal ruled against the appellant on the entitlement issue of availing Cenvat credit on invoices raised by an input service distributor due to the lack of nexus between the job worker and the distributor. However, the Tribunal set aside the order on the limitation point, finding the invocation of the extended period for demanding the credit incorrect. The appellant&#039;s regular compliance with filing returns and explanations provided during audits led to the Tribunal&#039;s decision in favor of the appellant on the limitation issue.</description>
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