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2022 (6) TMI 859 - AT - Central ExciseCENVAT Credit - credit denied on the ground of nexus of input services with the manufacturing of the appellant final product - HELD THAT:- The fact is not under dispute that this case is the genesis of the audit objection raised and proceedings were initiated against appellant’s own unit and their other units in respect of same inputs services. As regard the other unit, the entire demand raised on the same input services have been dropped by the Learned Adjudicating Authority remaining by Tribunal CESTAT Mumbai. It is also submitted by the Learned Counsel that against the order of the Commissioner (Appeals) in the case of other unit department has accepted order with this status of the case in the present case also being involved same input services all the services are admissible input services and also following on various case laws submitted by the appellant including their own case [2014 (2) TMI 495 - CESTAT MUMBAI] in respect of same services issue is no longer res-integra, and it is not only in the appellant’s own case in respect of these services there are various other judgments, Wherein the issue of nexus of the said services with the manufacturing final product is decided in favour of the assessee. Appeal allowed.
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