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    <title>2017 (9) TMI 776 - CESTAT MUMBAI</title>
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    <description>The Tribunal allowed CENVAT credit for services like repair, maintenance, and construction used in the residential colony of employees, overturning the impugned order and allowing the appeal. The Tribunal held that if the cost of services was absorbed in the cost of the final product, CENVAT credit should be permitted, as these expenses were considered part of the cost of production and indirectly related to manufacturing activities. The decision was based on past judgments and the specific scenario where the cost of services was included in the expenses of the final product.</description>
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      <description>The Tribunal allowed CENVAT credit for services like repair, maintenance, and construction used in the residential colony of employees, overturning the impugned order and allowing the appeal. The Tribunal held that if the cost of services was absorbed in the cost of the final product, CENVAT credit should be permitted, as these expenses were considered part of the cost of production and indirectly related to manufacturing activities. The decision was based on past judgments and the specific scenario where the cost of services was included in the expenses of the final product.</description>
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