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    <title>2017 (7) TMI 1259 - CESTAT MUMBAI</title>
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    <description>The tribunal dismissed the appeal against the confirmation of a demand under rule 14 of CENVAT Credit Rules, 2004, along with interest charges and penalties imposed by the Commissioner of Central Excise (Appeals), Mumbai. The dispute involved the availment of CENVAT credit on services for two distinct periods, with the appellant failing to provide sufficient evidence linking the services to the manufacturing process. The tribunal emphasized the necessity of clear and substantiated evidence to support claims for availing CENVAT credit in manufacturing activities.</description>
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      <description>The tribunal dismissed the appeal against the confirmation of a demand under rule 14 of CENVAT Credit Rules, 2004, along with interest charges and penalties imposed by the Commissioner of Central Excise (Appeals), Mumbai. The dispute involved the availment of CENVAT credit on services for two distinct periods, with the appellant failing to provide sufficient evidence linking the services to the manufacturing process. The tribunal emphasized the necessity of clear and substantiated evidence to support claims for availing CENVAT credit in manufacturing activities.</description>
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