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    <title>2012 (9) TMI 978 - CESTAT MUMBAI</title>
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    <description>The Tribunal ruled in favor of the appellant, granting input service credit on disputed services including courier service, tour operator, rent a cab, and clearing and forwarding service. The Tribunal held that any input service utilized by the assessee in their manufacturing business is eligible for input service credit, aligning with legislative interpretation. The impugned order was set aside, and the appeal was allowed, with the appellant&#039;s claim for input service credit on various services upheld.</description>
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      <title>2012 (9) TMI 978 - CESTAT MUMBAI</title>
      <link>https://www.taxtmi.com/caselaws?id=178528</link>
      <description>The Tribunal ruled in favor of the appellant, granting input service credit on disputed services including courier service, tour operator, rent a cab, and clearing and forwarding service. The Tribunal held that any input service utilized by the assessee in their manufacturing business is eligible for input service credit, aligning with legislative interpretation. The impugned order was set aside, and the appeal was allowed, with the appellant&#039;s claim for input service credit on various services upheld.</description>
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