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    <title>2023 (8) TMI 318 - CESTAT MUMBAI</title>
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    <description>The Tribunal allowed the appeal challenging the recovery of inadmissible CENVAT credits, holding that credits availed prior to 07.07.2009 were admissible. Additionally, the demand of Service Tax based on lease rental agreements was rejected, emphasizing that taxability is determined by actual collection of rent rather than amounts specified in agreements. The order passed by the Commissioner was set aside, granting consequential relief to the Appellant.</description>
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      <description>The Tribunal allowed the appeal challenging the recovery of inadmissible CENVAT credits, holding that credits availed prior to 07.07.2009 were admissible. Additionally, the demand of Service Tax based on lease rental agreements was rejected, emphasizing that taxability is determined by actual collection of rent rather than amounts specified in agreements. The order passed by the Commissioner was set aside, granting consequential relief to the Appellant.</description>
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