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    <title>2018 (5) TMI 1850 - CESTAT MUMBAI</title>
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    <description>The Tribunal upheld the denial of CENVAT credit on various services except for telecommunication services, which were deemed essential for manufacturing operations. The decision emphasized the necessity of establishing a direct nexus between services and the manufacturing process to qualify for credit. The appeal was partially allowed, granting the appellant the benefit of CENVAT credit specifically for telecommunication services, while denying credit for other services lacking operational relevance to manufacturing activities.</description>
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      <description>The Tribunal upheld the denial of CENVAT credit on various services except for telecommunication services, which were deemed essential for manufacturing operations. The decision emphasized the necessity of establishing a direct nexus between services and the manufacturing process to qualify for credit. The appeal was partially allowed, granting the appellant the benefit of CENVAT credit specifically for telecommunication services, while denying credit for other services lacking operational relevance to manufacturing activities.</description>
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