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    <title>2016 (3) TMI 304 - CESTAT MUMBAI</title>
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    <description>The Tribunal dismissed the appeal, ruling that the appellant was entitled to the Cenvat credit for service tax paid by the job worker as per the earlier adjudication order. The Tribunal found pursuing the refund claim unnecessary, as relief had already been granted. It held that the appellant had proven entitlement to the credit and that the period of litigation should be excluded for limitation purposes. Therefore, the appeal was dismissed as withdrawn, affirming the appellant&#039;s right to the credit without the need for further refund claim pursuit.</description>
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      <title>2016 (3) TMI 304 - CESTAT MUMBAI</title>
      <link>https://www.taxtmi.com/caselaws?id=325120</link>
      <description>The Tribunal dismissed the appeal, ruling that the appellant was entitled to the Cenvat credit for service tax paid by the job worker as per the earlier adjudication order. The Tribunal found pursuing the refund claim unnecessary, as relief had already been granted. It held that the appellant had proven entitlement to the credit and that the period of litigation should be excluded for limitation purposes. Therefore, the appeal was dismissed as withdrawn, affirming the appellant&#039;s right to the credit without the need for further refund claim pursuit.</description>
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