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    <title>2016 (8) TMI 1014 - CESTAT MUMBAI</title>
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    <description>The Tribunal allowed Cenvat Credit for garden maintenance and gutter cleaning services, citing a previous order in favor of the appellant. However, the Tribunal rejected the claim for Cenvat Credit on service tax paid for carpet cleaning services, demanding repayment of the amount with interest but no penalty imposed due to interpretational issues. The judgment underscores the significance of consistent decisions and adherence to eligibility criteria for Cenvat Credit availment.</description>
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      <description>The Tribunal allowed Cenvat Credit for garden maintenance and gutter cleaning services, citing a previous order in favor of the appellant. However, the Tribunal rejected the claim for Cenvat Credit on service tax paid for carpet cleaning services, demanding repayment of the amount with interest but no penalty imposed due to interpretational issues. The judgment underscores the significance of consistent decisions and adherence to eligibility criteria for Cenvat Credit availment.</description>
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