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    <title>2019 (6) TMI 74 - CESTAT MUMBAI</title>
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    <description>The Tribunal allowed the appellant to utilize cenvat credit for discharging service tax on services received from overseas providers under the reverse charge mechanism. The decision clarified that the appellant should be considered an output service provider, enabling them to use cenvat credit for service tax payment, based on the interpretation of relevant rules and previous Tribunal decisions. The Commissioner&#039;s order was set aside in favor of the appellant, following consistent judgments on the issue.</description>
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      <description>The Tribunal allowed the appellant to utilize cenvat credit for discharging service tax on services received from overseas providers under the reverse charge mechanism. The decision clarified that the appellant should be considered an output service provider, enabling them to use cenvat credit for service tax payment, based on the interpretation of relevant rules and previous Tribunal decisions. The Commissioner&#039;s order was set aside in favor of the appellant, following consistent judgments on the issue.</description>
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