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2018 (1) TMI 343 - AT - Service TaxCENVAT credit - input service - restoration of appeal - Held that: - the Hon’ble High Court of Bombay has, in Coca-Cola India Pvt Ltd v. Commissioner of Central Excise, Pune-III [2009 (8) TMI 50 - BOMBAY HIGH COURT], accorded wide latitude to the expression “input service” and approves the allowing of CENVAT credit if any of the five enumerated limbs are satisfied - no case has been made out for Revenue that none of the specified limbs are applicable in the disputed services - appeal dismissed - decided against Revenue.
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