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    <title>2017 (10) TMI 281 - CESTAT MUMBAI</title>
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    <description>The tribunal allowed the Cenvat Credit for vehicle maintenance, insurance, and garden maintenance services for the period before 01/04/2011, deeming them essential for business activities. The eligibility for windmill services credit depended on the electricity usage for manufacturing processes. The demand for the mentioned services was set aside, and credit for canteen services was allowed where costs were borne by the appellant. The issue of windmill services&#039; eligibility was remanded for further investigation. The appeal was partly allowed based on these findings.</description>
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    <pubDate>Thu, 28 Sep 2017 00:00:00 +0530</pubDate>
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      <title>2017 (10) TMI 281 - CESTAT MUMBAI</title>
      <link>https://www.taxtmi.com/caselaws?id=349126</link>
      <description>The tribunal allowed the Cenvat Credit for vehicle maintenance, insurance, and garden maintenance services for the period before 01/04/2011, deeming them essential for business activities. The eligibility for windmill services credit depended on the electricity usage for manufacturing processes. The demand for the mentioned services was set aside, and credit for canteen services was allowed where costs were borne by the appellant. The issue of windmill services&#039; eligibility was remanded for further investigation. The appeal was partly allowed based on these findings.</description>
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      <pubDate>Thu, 28 Sep 2017 00:00:00 +0530</pubDate>
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