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    <title>2018 (3) TMI 744 - CESTAT MUMBAI</title>
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    <description>The Tribunal allowed the appellant&#039;s entitlement to CENVAT credit on various services, except for the credit on &#039;goods transport agency service&#039; related to outward transportation. The dispute on credit availed by an &#039;input service distributor&#039; was remanded for a fresh decision to clarify the recovery aspect. Precedents supported the eligibility for credit on services like &#039;air travel agents&#039; and &#039;telephone&#039;, while &#039;rent-a-cab&#039; and &#039;legal consultancy&#039; were deemed valid inputs. The credit on &#039;other miscellaneous service&#039;, including sitting fees of Directors on a reverse charge basis, was upheld as permissible under the law.</description>
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    <pubDate>Fri, 13 Oct 2017 00:00:00 +0530</pubDate>
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      <title>2018 (3) TMI 744 - CESTAT MUMBAI</title>
      <link>https://www.taxtmi.com/caselaws?id=357041</link>
      <description>The Tribunal allowed the appellant&#039;s entitlement to CENVAT credit on various services, except for the credit on &#039;goods transport agency service&#039; related to outward transportation. The dispute on credit availed by an &#039;input service distributor&#039; was remanded for a fresh decision to clarify the recovery aspect. Precedents supported the eligibility for credit on services like &#039;air travel agents&#039; and &#039;telephone&#039;, while &#039;rent-a-cab&#039; and &#039;legal consultancy&#039; were deemed valid inputs. The credit on &#039;other miscellaneous service&#039;, including sitting fees of Directors on a reverse charge basis, was upheld as permissible under the law.</description>
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      <pubDate>Fri, 13 Oct 2017 00:00:00 +0530</pubDate>
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