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    <title>2024 (6) TMI 576 - CESTAT MUMBAI</title>
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    <description>CESTAT Mumbai allowed appellant&#039;s appeal by remand in CENVAT credit recovery matter involving garden maintenance, catering, and housekeeping services. The tribunal found the original order failed to determine whether bills were raised on transformer division or required input service credit distribution. Key issue was whether appellant&#039;s transformer division directly procured services or if credit distribution rules applied. Since this determination was crucial for assessing proper credit entitlement and registration requirements, the matter was remanded to ascertain billing arrangements and credit distribution compliance.</description>
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      <link>https://www.taxtmi.com/caselaws?id=753969</link>
      <description>CESTAT Mumbai allowed appellant&#039;s appeal by remand in CENVAT credit recovery matter involving garden maintenance, catering, and housekeeping services. The tribunal found the original order failed to determine whether bills were raised on transformer division or required input service credit distribution. Key issue was whether appellant&#039;s transformer division directly procured services or if credit distribution rules applied. Since this determination was crucial for assessing proper credit entitlement and registration requirements, the matter was remanded to ascertain billing arrangements and credit distribution compliance.</description>
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