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    <title>2016 (9) TMI 1134 - CESTAT MUMBAI</title>
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    <description>The Appellate Tribunal CESTAT Mumbai rejected the appeal on the denial of a refund claim amounting to Rs. 11,93,036/- by lower authorities. The Tribunal upheld the ineligibility of components related to service tax on Mediclaim for family members and service tax from the opening balance of the CENVAT account. However, it ruled in favor of the appellant for the refund of CENVAT credit on service tax paid for car parking services and software subscriptions directly linked to the business activities. The judgment provided a detailed analysis of each component, applying legal precedents to determine the eligibility of the refund claim elements.</description>
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    <pubDate>Thu, 14 Jul 2016 00:00:00 +0530</pubDate>
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      <link>https://www.taxtmi.com/caselaws?id=332873</link>
      <description>The Appellate Tribunal CESTAT Mumbai rejected the appeal on the denial of a refund claim amounting to Rs. 11,93,036/- by lower authorities. The Tribunal upheld the ineligibility of components related to service tax on Mediclaim for family members and service tax from the opening balance of the CENVAT account. However, it ruled in favor of the appellant for the refund of CENVAT credit on service tax paid for car parking services and software subscriptions directly linked to the business activities. The judgment provided a detailed analysis of each component, applying legal precedents to determine the eligibility of the refund claim elements.</description>
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      <pubDate>Thu, 14 Jul 2016 00:00:00 +0530</pubDate>
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