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    <title>2023 (1) TMI 1135 - CESTAT MUMBAI</title>
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    <description>The Tribunal remanded the case regarding the denial of CENVAT credit on services used in townships between July 2009 and July 2010. It emphasized that the determination of eligibility for credit should consider the entirety of the definition of &#039;input service&#039; and not solely rely on the concept of &#039;nexus.&#039; The Tribunal set aside the original decision and instructed a re-evaluation focusing on the direct or indirect use of services in relation to manufacturing activities, allowing the appeals for further examination.</description>
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    <pubDate>Fri, 20 Jan 2023 00:00:00 +0530</pubDate>
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      <link>https://www.taxtmi.com/caselaws?id=433388</link>
      <description>The Tribunal remanded the case regarding the denial of CENVAT credit on services used in townships between July 2009 and July 2010. It emphasized that the determination of eligibility for credit should consider the entirety of the definition of &#039;input service&#039; and not solely rely on the concept of &#039;nexus.&#039; The Tribunal set aside the original decision and instructed a re-evaluation focusing on the direct or indirect use of services in relation to manufacturing activities, allowing the appeals for further examination.</description>
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