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    <title>2024 (6) TMI 681 - CESTAT MUMBAI</title>
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    <description>The CESTAT Mumbai overturned the denial of Cenvat Credit on service tax paid for Consulting Engineer Service, Plant Fabrication &amp; Erection &amp; Commissioning, and Supply of Tangible Goods. The Tribunal determined these services qualify as &#039;input services&#039; under Rule 2(l) of the Cenvat Credit Rules, 2004, despite the 2011 amendment. The adjudicating authority&#039;s order was set aside, and the appeal was allowed, affirming the appellant&#039;s entitlement to Cenvat Credit.</description>
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      <title>2024 (6) TMI 681 - CESTAT MUMBAI</title>
      <link>https://www.taxtmi.com/caselaws?id=754074</link>
      <description>The CESTAT Mumbai overturned the denial of Cenvat Credit on service tax paid for Consulting Engineer Service, Plant Fabrication &amp; Erection &amp; Commissioning, and Supply of Tangible Goods. The Tribunal determined these services qualify as &#039;input services&#039; under Rule 2(l) of the Cenvat Credit Rules, 2004, despite the 2011 amendment. The adjudicating authority&#039;s order was set aside, and the appeal was allowed, affirming the appellant&#039;s entitlement to Cenvat Credit.</description>
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