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    <title>2022 (5) TMI 1241 - CESTAT MUMBAI</title>
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    <description>The Tribunal allowed the appeal and set aside the Commissioner&#039;s Order-in-Original, favoring the Appellant in the dispute over the denial of CENVAT credit on input services received at an External Warehouse with a separate registration certificate. The Tribunal aligned with previous decisions and the Order-in-Appeal for the subsequent period, acknowledging the eligibility of CENVAT credit for input services not received at the factory but at the External Warehouse.</description>
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      <description>The Tribunal allowed the appeal and set aside the Commissioner&#039;s Order-in-Original, favoring the Appellant in the dispute over the denial of CENVAT credit on input services received at an External Warehouse with a separate registration certificate. The Tribunal aligned with previous decisions and the Order-in-Appeal for the subsequent period, acknowledging the eligibility of CENVAT credit for input services not received at the factory but at the External Warehouse.</description>
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