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    <title>2022 (12) TMI 55 - CESTAT MUMBAI</title>
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    <description>The appellant, a mining services provider, challenged multiple recoveries under CENVAT Credit Rules, 2004, related to tax liability on rendering taxable services and credit on procurement of capital goods. Issues of denial of opportunity to be heard, disputed service charges, and ineligibility of credit due to availing depreciation were raised. The court remanded the matter for fresh disposal, granting the appellant an opportunity to present submissions on all issues, criticizing the impugned order for lacking legal basis and factual analysis. The decision was pronounced on 29/11/2022.</description>
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      <title>2022 (12) TMI 55 - CESTAT MUMBAI</title>
      <link>https://www.taxtmi.com/caselaws?id=430938</link>
      <description>The appellant, a mining services provider, challenged multiple recoveries under CENVAT Credit Rules, 2004, related to tax liability on rendering taxable services and credit on procurement of capital goods. Issues of denial of opportunity to be heard, disputed service charges, and ineligibility of credit due to availing depreciation were raised. The court remanded the matter for fresh disposal, granting the appellant an opportunity to present submissions on all issues, criticizing the impugned order for lacking legal basis and factual analysis. The decision was pronounced on 29/11/2022.</description>
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