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    <title>2017 (12) TMI 1298 - CESTAT MUMBAI</title>
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    <description>The Tribunal allowed the appeal, overturning the disallowance of CENVAT credit for input services used in both excisable goods production and exempted services. The Tribunal held that trading activities were not considered exempted goods under the CENVAT Credit Rules, 2004 before April 2011. Therefore, the company was eligible to claim credit for input services utilized in trading activities. The decision clarified the interpretation of rules regarding CENVAT credit eligibility for input services in diverse business operations.</description>
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      <link>https://www.taxtmi.com/caselaws?id=353029</link>
      <description>The Tribunal allowed the appeal, overturning the disallowance of CENVAT credit for input services used in both excisable goods production and exempted services. The Tribunal held that trading activities were not considered exempted goods under the CENVAT Credit Rules, 2004 before April 2011. Therefore, the company was eligible to claim credit for input services utilized in trading activities. The decision clarified the interpretation of rules regarding CENVAT credit eligibility for input services in diverse business operations.</description>
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