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    <title>2017 (10) TMI 651 - CESTAT MUMBAI</title>
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    <description>The appeal was dismissed as the Tribunal found that the services provided to the job workers indirectly contributed to the final product&#039;s manufacture, aligning with the decision in Maruti Suzuki. The Tribunal emphasized that input services need not be used within the manufacturer&#039;s premises, referencing the ruling in MRF Ltd. The respondent&#039;s reliance on Rule 4(5) of Cenvat Credit Rules was accepted, allowing them to avail credit for services provided at the job worker&#039;s premises. The cross objection was disposed of accordingly.</description>
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      <title>2017 (10) TMI 651 - CESTAT MUMBAI</title>
      <link>https://www.taxtmi.com/caselaws?id=349496</link>
      <description>The appeal was dismissed as the Tribunal found that the services provided to the job workers indirectly contributed to the final product&#039;s manufacture, aligning with the decision in Maruti Suzuki. The Tribunal emphasized that input services need not be used within the manufacturer&#039;s premises, referencing the ruling in MRF Ltd. The respondent&#039;s reliance on Rule 4(5) of Cenvat Credit Rules was accepted, allowing them to avail credit for services provided at the job worker&#039;s premises. The cross objection was disposed of accordingly.</description>
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      <pubDate>Tue, 19 Sep 2017 00:00:00 +0530</pubDate>
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