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2024 (1) TMI 522 - CESTAT MUMBAIRejection of partial refund claim - rejection primarily on the ground of no direct nexus between input and output service - HELD THAT:- In the Appellant’s own case for the prior and subsequent period, all these disputed credit were held to be admissible by this Tribunal. On the ground on which it was held to be admissible remained unshakeable as in the parallel proceeding initiated under Rule 14 of the CENVAT Credit Rules, 2004, the said demand that was conformed up to the Commissioner (Appeals)’s level was set aside by this Tribunal and the same do cover the present disputed period. Therefore, in furtherance to the Judicial precedent set by this Tribunal and in order to ensure consistency and predictability to the order passed by it, the following order is passed. The order passed by the Commissioner (Appeals) to the extent of rejection of CENVAT Credit to the Appellant is hereby set aside - Appeal allowed.
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