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    <title>2017 (12) TMI 158 - CESTAT MUMBAI</title>
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    <description>The Appellate Tribunal CESTAT MUMBAI upheld the denial of cenvat credit on service tax for cleaning work, citing lack of evidence of non-utilization and upheld the demand for interest. The Tribunal allowed credit for certain items but disallowed credit for services related to the residential colony, leading to dismissal of an appeal for failure to rectify wrongly availed credit. The Commissioner&#039;s findings on non-rectification despite awareness of the mistake resulted in suppression and misstatements, leading to the dismissal of the appeal.</description>
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      <description>The Appellate Tribunal CESTAT MUMBAI upheld the denial of cenvat credit on service tax for cleaning work, citing lack of evidence of non-utilization and upheld the demand for interest. The Tribunal allowed credit for certain items but disallowed credit for services related to the residential colony, leading to dismissal of an appeal for failure to rectify wrongly availed credit. The Commissioner&#039;s findings on non-rectification despite awareness of the mistake resulted in suppression and misstatements, leading to the dismissal of the appeal.</description>
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      <pubDate>Wed, 29 Nov 2017 00:00:00 +0530</pubDate>
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