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    <title>2017 (10) TMI 280 - CESTAT MUMBAI</title>
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    <description>The Tribunal ruled in favor of the appellant, setting aside the demand for Cenvat Credit on services received outside India. The appellant successfully argued that the services availed were related to their business activities and eligible for credit, emphasizing that services performed outside India are not taxable under the Taxation of Services Rules, 2006. The Tribunal differentiated the case based on the concept of place of removal and previous decisions, ultimately finding the demand for Cenvat Credit unsustainable.</description>
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      <description>The Tribunal ruled in favor of the appellant, setting aside the demand for Cenvat Credit on services received outside India. The appellant successfully argued that the services availed were related to their business activities and eligible for credit, emphasizing that services performed outside India are not taxable under the Taxation of Services Rules, 2006. The Tribunal differentiated the case based on the concept of place of removal and previous decisions, ultimately finding the demand for Cenvat Credit unsustainable.</description>
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