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    <title>2022 (11) TMI 94 - CESTAT MUMBAI</title>
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    <description>The Tribunal allowed the appeal, granting CENVAT credit for foreign travel services used for business purposes. The initial disallowance was due to lack of evidence of official use post-01.04.2011, but subsequent review and precedent judgments favored the appellant. The delay in filing the appeal was attributed to valid reasons, leading to the restoration of the appeal for further consideration. The Tribunal instructed the appellant to file a condonation plea, and upon review, found the appellant eligible for the credit, allowing the appeal with consequential relief.</description>
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      <title>2022 (11) TMI 94 - CESTAT MUMBAI</title>
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      <description>The Tribunal allowed the appeal, granting CENVAT credit for foreign travel services used for business purposes. The initial disallowance was due to lack of evidence of official use post-01.04.2011, but subsequent review and precedent judgments favored the appellant. The delay in filing the appeal was attributed to valid reasons, leading to the restoration of the appeal for further consideration. The Tribunal instructed the appellant to file a condonation plea, and upon review, found the appellant eligible for the credit, allowing the appeal with consequential relief.</description>
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