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    <title>2023 (5) TMI 760 - CESTAT MUMBAI</title>
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    <description>The Tribunal allowed the appeal, setting aside the demand, interest recovery, and penalty imposed by the lower authorities. The Tribunal emphasized that the reversal of Cenvat credit should be based on common input services, and the appellant had already complied with this requirement.</description>
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      <description>The Tribunal allowed the appeal, setting aside the demand, interest recovery, and penalty imposed by the lower authorities. The Tribunal emphasized that the reversal of Cenvat credit should be based on common input services, and the appellant had already complied with this requirement.</description>
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