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    <title>2022 (8) TMI 1391 - CESTAT AHMEDABAD</title>
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    <description>The tribunal allowed the appeals, setting aside the impugned orders and granting consequential relief to the appellant. Ownership of the jetty did not impact the eligibility for cenvat credit for dredging services under the Cenvat Credit Rules. The judgment emphasized the direct nexus between the dredging service and the output services provided by the appellant, affirming their entitlement to cenvat credit based on established legal principles and previous judgments.</description>
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      <description>The tribunal allowed the appeals, setting aside the impugned orders and granting consequential relief to the appellant. Ownership of the jetty did not impact the eligibility for cenvat credit for dredging services under the Cenvat Credit Rules. The judgment emphasized the direct nexus between the dredging service and the output services provided by the appellant, affirming their entitlement to cenvat credit based on established legal principles and previous judgments.</description>
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