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    <title>2018 (11) TMI 1812 - CESTAT MUMBAI</title>
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    <description>The Tribunal overturned the rejection of a refund claim for service tax on maintenance and construction services, citing incorrect limitation computation. It deemed the service tax on maintenance and repair eligible for refund due to lack of evidence of service provision. However, the claim for double payment of service tax on MSEB deposit was remanded for further verification.</description>
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      <description>The Tribunal overturned the rejection of a refund claim for service tax on maintenance and construction services, citing incorrect limitation computation. It deemed the service tax on maintenance and repair eligible for refund due to lack of evidence of service provision. However, the claim for double payment of service tax on MSEB deposit was remanded for further verification.</description>
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