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    <title>2016 (1) TMI 19 - CESTAT MUMBAI</title>
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    <description>The Tribunal upheld the impugned order, allowing CENVAT Credit for services related to the pricing of final products. It was held that services need not be directly linked to manufacturing to qualify for credit as long as they are part of business activities. Precedents were cited to support the broad interpretation of &quot;business.&quot; The appeal by the Revenue was dismissed, affirming the correctness of the order and emphasizing the eligibility of services associated with the manufacture of final products for CENVAT Credit.</description>
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      <description>The Tribunal upheld the impugned order, allowing CENVAT Credit for services related to the pricing of final products. It was held that services need not be directly linked to manufacturing to qualify for credit as long as they are part of business activities. Precedents were cited to support the broad interpretation of &quot;business.&quot; The appeal by the Revenue was dismissed, affirming the correctness of the order and emphasizing the eligibility of services associated with the manufacture of final products for CENVAT Credit.</description>
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