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    <title>2013 (1) TMI 904 - CESTAT MUMBAI</title>
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    <description>The appellant, engaged in renting out immovable property, was denied input service credit for service tax paid on maintenance and insurance. The Tribunal found the appellant entitled to the credit under Rule 2(l) of the Cenvat Credit Rules, 2004. However, as proper supporting documents were not filed, the matter was remanded for verification. The Tribunal allowed the appeal by remand, directing examination of the documents.</description>
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      <description>The appellant, engaged in renting out immovable property, was denied input service credit for service tax paid on maintenance and insurance. The Tribunal found the appellant entitled to the credit under Rule 2(l) of the Cenvat Credit Rules, 2004. However, as proper supporting documents were not filed, the matter was remanded for verification. The Tribunal allowed the appeal by remand, directing examination of the documents.</description>
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