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    <title>2018 (2) TMI 887 - CESTAT MUMBAI</title>
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    <description>The Tribunal allowed the appeal by M/s Gabriel India Limited regarding the recovery of tax credit for security services used for hostel maintenance at a remote location. The Tribunal distinguished a previous judgment and emphasized that decisions are authoritative only on issues raised and decided therein. Consequently, the Tribunal set aside the penalty and interest imposed, ruling in favor of the appellant based on precedent.</description>
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      <description>The Tribunal allowed the appeal by M/s Gabriel India Limited regarding the recovery of tax credit for security services used for hostel maintenance at a remote location. The Tribunal distinguished a previous judgment and emphasized that decisions are authoritative only on issues raised and decided therein. Consequently, the Tribunal set aside the penalty and interest imposed, ruling in favor of the appellant based on precedent.</description>
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