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    <title>2018 (11) TMI 1452 - CESTAT MUMBAI</title>
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    <description>The Tribunal allowed the appeal, overturning the Commissioner of Central Tax (Appeals-I), Pune&#039;s decision. The appellant was deemed entitled to CENVAT credit for payments made to the service provider for maintaining the OHC, as it was a necessary and integral part of ensuring employee safety and compliance with statutory regulations.</description>
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      <description>The Tribunal allowed the appeal, overturning the Commissioner of Central Tax (Appeals-I), Pune&#039;s decision. The appellant was deemed entitled to CENVAT credit for payments made to the service provider for maintaining the OHC, as it was a necessary and integral part of ensuring employee safety and compliance with statutory regulations.</description>
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