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    <title>2018 (2) TMI 537 - CESTAT, MUMBAI</title>
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    <description>The Tribunal set aside the impugned order and allowed the appeal, clarifying that the location restriction for availing CENVAT credit did not apply to services utilized in the manufacturing process. The decision provided significant interpretation of the CENVAT Credit Rules, particularly regarding eligibility of input services and location restrictions, ensuring fair treatment for taxpayers availing CENVAT credit.</description>
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      <description>The Tribunal set aside the impugned order and allowed the appeal, clarifying that the location restriction for availing CENVAT credit did not apply to services utilized in the manufacturing process. The decision provided significant interpretation of the CENVAT Credit Rules, particularly regarding eligibility of input services and location restrictions, ensuring fair treatment for taxpayers availing CENVAT credit.</description>
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