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    <title>2017 (4) TMI 487 - CESTAT MUMBAI</title>
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    <description>The Appellate Tribunal CESTAT MUMBAI ruled in favor of the appellant, allowing the admissibility of Cenvat Credit for input services related to housekeeping, gardening, and creche services. The services were deemed essential for factory operations and directly linked to the manufacturing process, meeting the criteria for input services. The judgment set aside the previous denial of credit by lower authorities, citing precedents supporting the admissibility of similar services. The appeal was allowed, granting the appellant the requested relief in accordance with the law.</description>
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      <description>The Appellate Tribunal CESTAT MUMBAI ruled in favor of the appellant, allowing the admissibility of Cenvat Credit for input services related to housekeeping, gardening, and creche services. The services were deemed essential for factory operations and directly linked to the manufacturing process, meeting the criteria for input services. The judgment set aside the previous denial of credit by lower authorities, citing precedents supporting the admissibility of similar services. The appeal was allowed, granting the appellant the requested relief in accordance with the law.</description>
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