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    <title>2023 (8) TMI 117 - CESTAT AHMEDABAD</title>
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    <description>The Tribunal upheld the respondent&#039;s eligibility to avail and utilize CENVAT credit on input services and capital goods at the Daman unit, allowed cross-utilization of CENVAT credit, and recognized the centralized service tax registration amendment as effective from the date of application. The revenue&#039;s appeal was dismissed, and the impugned order was upheld as correct and legal.</description>
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      <description>The Tribunal upheld the respondent&#039;s eligibility to avail and utilize CENVAT credit on input services and capital goods at the Daman unit, allowed cross-utilization of CENVAT credit, and recognized the centralized service tax registration amendment as effective from the date of application. The revenue&#039;s appeal was dismissed, and the impugned order was upheld as correct and legal.</description>
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