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    <title>2016 (12) TMI 340 - CESTAT MUMBAI</title>
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    <description>The Tribunal remanded the case to the adjudicating authority for a fresh examination of purchase orders to determine the connection between the alleged trading activity and the appellants&#039; core business services for cenvat credit eligibility. The decision highlighted the necessity of presenting all relevant evidence during adjudication and ensuring a fair opportunity for both parties to argue their positions. The ruling emphasized the importance of thoroughly reviewing documents to make an informed decision on the eligibility of cenvat credit in the context of the appellants&#039; business activities.</description>
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      <description>The Tribunal remanded the case to the adjudicating authority for a fresh examination of purchase orders to determine the connection between the alleged trading activity and the appellants&#039; core business services for cenvat credit eligibility. The decision highlighted the necessity of presenting all relevant evidence during adjudication and ensuring a fair opportunity for both parties to argue their positions. The ruling emphasized the importance of thoroughly reviewing documents to make an informed decision on the eligibility of cenvat credit in the context of the appellants&#039; business activities.</description>
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