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    <title>2017 (2) TMI 264 - CESTAT MUMBAI</title>
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    <description>The case involved the denial of CENVAT Credit for input services received in a different location by M/s Patwardhan Infrastructure Pvt. Ltd. The authorities disallowed the credit due to the lack of a clear connection between the input services received in Pune and the output services provided in Nagpur. The lower authorities concluded that the appellant failed to demonstrate the nexus between the input and output services, leading to the dismissal of the appeal. The dispute centered on the need for separate registration when conducting business from multiple premises and the failure to provide sufficient evidence establishing the connection between the input and output services.</description>
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    <pubDate>Thu, 19 Jan 2017 00:00:00 +0530</pubDate>
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      <link>https://www.taxtmi.com/caselaws?id=338564</link>
      <description>The case involved the denial of CENVAT Credit for input services received in a different location by M/s Patwardhan Infrastructure Pvt. Ltd. The authorities disallowed the credit due to the lack of a clear connection between the input services received in Pune and the output services provided in Nagpur. The lower authorities concluded that the appellant failed to demonstrate the nexus between the input and output services, leading to the dismissal of the appeal. The dispute centered on the need for separate registration when conducting business from multiple premises and the failure to provide sufficient evidence establishing the connection between the input and output services.</description>
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