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    <title>2025 (4) TMI 963 - CESTAT MUMBAI</title>
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    <description>CESTAT Mumbai dismissed the Revenue&#039;s appeal regarding CENVAT credit on service tax paid for reimbursed diesel and electricity costs. The Tribunal held that the respondent was eligible for CENVAT credit based on debit notes from vendors, following precedent from a previous case involving the same respondent. The Tribunal determined that diesel and electricity costs formed part of the service value provided by vendors, making the credit admissible under CENVAT provisions.</description>
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      <description>CESTAT Mumbai dismissed the Revenue&#039;s appeal regarding CENVAT credit on service tax paid for reimbursed diesel and electricity costs. The Tribunal held that the respondent was eligible for CENVAT credit based on debit notes from vendors, following precedent from a previous case involving the same respondent. The Tribunal determined that diesel and electricity costs formed part of the service value provided by vendors, making the credit admissible under CENVAT provisions.</description>
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