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    <title>2019 (7) TMI 58 - BOMBAY HIGH COURT</title>
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    <description>The court affirmed the respondent&#039;s eligibility to utilize Cenvat Credit for service tax payment under section 66A of the Finance Act. The appeal was dismissed based on the precedent set by previous decisions and the acceptance of similar cases by the Revenue, with the court holding that the questions raised did not give rise to any substantial question of law. The court referenced various High Court decisions, including those of Gujarat, Punjab and Haryana, and Delhi, to support its conclusion.</description>
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      <description>The court affirmed the respondent&#039;s eligibility to utilize Cenvat Credit for service tax payment under section 66A of the Finance Act. The appeal was dismissed based on the precedent set by previous decisions and the acceptance of similar cases by the Revenue, with the court holding that the questions raised did not give rise to any substantial question of law. The court referenced various High Court decisions, including those of Gujarat, Punjab and Haryana, and Delhi, to support its conclusion.</description>
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