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    <title>2023 (5) TMI 1401 - CESTAT MUMBAI</title>
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    <description>The tribunal partially allowed the appeals, granting CENVAT Credit for services directly related to manufacturing activities, such as transport by Air Service, renting of immovable property, advertising, car repair, and courier services. However, it disallowed CENVAT Credit for services like cricket match tickets, hotel membership fees, and property-related services in Goa, due to their lack of nexus with manufacturing activities.</description>
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      <description>The tribunal partially allowed the appeals, granting CENVAT Credit for services directly related to manufacturing activities, such as transport by Air Service, renting of immovable property, advertising, car repair, and courier services. However, it disallowed CENVAT Credit for services like cricket match tickets, hotel membership fees, and property-related services in Goa, due to their lack of nexus with manufacturing activities.</description>
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