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    <title>2015 (12) TMI 1111 - CESTAT MUMBAI</title>
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    <description>The Tribunal held that the appellant is eligible for the service tax credit on input services and capital goods used for constructing the mall, which is used for providing Renting of Immovable Property Service. The Tribunal set aside the recovery of the credit, interest, and penalty, allowing the appeal. The judgment emphasized adherence to judicial discipline and the applicability of legal precedents in determining the eligibility for Cenvat Credit.</description>
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      <description>The Tribunal held that the appellant is eligible for the service tax credit on input services and capital goods used for constructing the mall, which is used for providing Renting of Immovable Property Service. The Tribunal set aside the recovery of the credit, interest, and penalty, allowing the appeal. The judgment emphasized adherence to judicial discipline and the applicability of legal precedents in determining the eligibility for Cenvat Credit.</description>
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