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    <title>2009 (7) TMI 110 - CESTAT, MUMBAI</title>
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    <description>The Tribunal allowed CENVAT credit for xerox machine maintenance and repairs, as it was deemed essential for manufacturing the final product. However, CENVAT credit was denied for air travel agent service, tourist taxi service, and photography service due to lack of substantiating evidence for business-related use. The lower appellate authority&#039;s decision was upheld except for the allowance of CENVAT credit for xerox machine maintenance and repairs.</description>
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      <link>https://www.taxtmi.com/caselaws?id=34829</link>
      <description>The Tribunal allowed CENVAT credit for xerox machine maintenance and repairs, as it was deemed essential for manufacturing the final product. However, CENVAT credit was denied for air travel agent service, tourist taxi service, and photography service due to lack of substantiating evidence for business-related use. The lower appellate authority&#039;s decision was upheld except for the allowance of CENVAT credit for xerox machine maintenance and repairs.</description>
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