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    <title>2023 (7) TMI 253 - CESTAT MUMBAI</title>
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    <description>The Tribunal ruled in favor of the appellant, setting aside the impugned order and allowing the appeal related to the availment of Cenvat credit on Manpower Recruitment Service, specifically office boy and driver services deemed essential for manufacturing operations. The Tribunal emphasized the importance of consistency in decisions and cited previous rulings in favor of the appellant, ultimately granting relief in this case.</description>
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      <description>The Tribunal ruled in favor of the appellant, setting aside the impugned order and allowing the appeal related to the availment of Cenvat credit on Manpower Recruitment Service, specifically office boy and driver services deemed essential for manufacturing operations. The Tribunal emphasized the importance of consistency in decisions and cited previous rulings in favor of the appellant, ultimately granting relief in this case.</description>
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