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    <title>2016 (3) TMI 854 - CESTAT MUMBAI</title>
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    <description>The Appellate Tribunal CESTAT Mumbai allowed the appeals in favor of the appellant concerning the availment of Cenvat Credit on input services for construction and maintenance of malls. The Tribunal held that the appellant correctly availed the Cenvat Credit on the input services used for construction and maintenance, emphasizing that the service tax demand was not sustainable, leading to the setting aside of the impugned orders without imposing any penalty.</description>
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      <description>The Appellate Tribunal CESTAT Mumbai allowed the appeals in favor of the appellant concerning the availment of Cenvat Credit on input services for construction and maintenance of malls. The Tribunal held that the appellant correctly availed the Cenvat Credit on the input services used for construction and maintenance, emphasizing that the service tax demand was not sustainable, leading to the setting aside of the impugned orders without imposing any penalty.</description>
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