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    <title>2025 (8) TMI 1557 - CESTAT MUMBAI</title>
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    <description>CESTAT MUMBAI - AT allowed the appeal by way of remand, set aside the impugned order, and directed the adjudicating authority to re-examine the submitted documents and allegations. The tribunal found the adjudicating authority had discarded critical evidence without proper scrutiny and remanded issues whether the consideration was received in convertible foreign currency (thus exempt as export proceeds for business auxiliary services) and whether CENVAT credit was properly claimable for the four impugned services, to be decided afresh.</description>
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      <description>CESTAT MUMBAI - AT allowed the appeal by way of remand, set aside the impugned order, and directed the adjudicating authority to re-examine the submitted documents and allegations. The tribunal found the adjudicating authority had discarded critical evidence without proper scrutiny and remanded issues whether the consideration was received in convertible foreign currency (thus exempt as export proceeds for business auxiliary services) and whether CENVAT credit was properly claimable for the four impugned services, to be decided afresh.</description>
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      <pubDate>Fri, 22 Aug 2025 00:00:00 +0530</pubDate>
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