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    <title>2025 (3) TMI 675 - CESTAT MUMBAI</title>
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    <description>CESTAT Mumbai allowed the appeal regarding CENVAT credit eligibility for input services. The tribunal followed the precedent set in Hindustan Coca-Cola Beverages case, holding that credit under rule 7 of CENVAT Credit Rules, 2004 need not be ascertained for eligibility at the manufacturing unit level when there is nexus between input service and output on which duty liability was discharged under Central Excise Act, 1944. The impugned order was set aside.</description>
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      <description>CESTAT Mumbai allowed the appeal regarding CENVAT credit eligibility for input services. The tribunal followed the precedent set in Hindustan Coca-Cola Beverages case, holding that credit under rule 7 of CENVAT Credit Rules, 2004 need not be ascertained for eligibility at the manufacturing unit level when there is nexus between input service and output on which duty liability was discharged under Central Excise Act, 1944. The impugned order was set aside.</description>
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