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    <title>2016 (12) TMI 981 - CESTAT MUMBAI</title>
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    <description>The Tribunal allowed the manufacturer&#039;s appeal, granting cenvat credit for service tax paid on mobile phone bills, insurance premiums for company-owned motor vehicles, accident policies for employees, and guest house expenses. The Tribunal recognized the nexus between these services and manufacturing activities, overturning the Revenue&#039;s denial of credit. Precedents such as Telenet Systems Pvt. Ltd. and Reliance Industries Ltd. supported the decision to allow the cenvat credit, ensuring manufacturers receive credit for essential input services.</description>
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      <link>https://www.taxtmi.com/caselaws?id=336336</link>
      <description>The Tribunal allowed the manufacturer&#039;s appeal, granting cenvat credit for service tax paid on mobile phone bills, insurance premiums for company-owned motor vehicles, accident policies for employees, and guest house expenses. The Tribunal recognized the nexus between these services and manufacturing activities, overturning the Revenue&#039;s denial of credit. Precedents such as Telenet Systems Pvt. Ltd. and Reliance Industries Ltd. supported the decision to allow the cenvat credit, ensuring manufacturers receive credit for essential input services.</description>
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      <pubDate>Wed, 26 Oct 2016 00:00:00 +0530</pubDate>
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