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    <title>2016 (12) TMI 982 - CESTAT MUMBAI</title>
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    <description>The tribunal ruled in favor of the appellant, allowing the appeal and confirming their entitlement to Cenvat credit for services distributed by the Head Office related to products manufactured in a different factory of the same company. The tribunal emphasized that there is no requirement for a one-to-one correlation between the credit distribution and the quantum of service used by a particular factory, citing legal provisions and precedents supporting the appellant&#039;s position.</description>
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      <description>The tribunal ruled in favor of the appellant, allowing the appeal and confirming their entitlement to Cenvat credit for services distributed by the Head Office related to products manufactured in a different factory of the same company. The tribunal emphasized that there is no requirement for a one-to-one correlation between the credit distribution and the quantum of service used by a particular factory, citing legal provisions and precedents supporting the appellant&#039;s position.</description>
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