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    <title>2011 (8) TMI 367 - CESTAT, AHEMDABAD</title>
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    <description>The Tribunal, led by Mr. B.S.V. Murthy, dismissed the Revenue&#039;s appeal, affirming the respondents&#039; eligibility for CENVAT Credit on courier services and CHA services. The Tribunal relied on precedent decisions supporting the admissibility of credit for these services, emphasizing that the Revenue&#039;s arguments lacked merit. Additionally, the Tribunal held that decisions regarding CHA and courier services were covered by precedent decisions, rendering the Revenue&#039;s appeal against a Larger Bench decision irrelevant. The Tribunal also rejected the Revenue&#039;s interpretation of an amendment, citing a High Court decision allowing credit for business activities beyond the place of removal.</description>
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    <pubDate>Thu, 18 Aug 2011 00:00:00 +0530</pubDate>
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      <title>2011 (8) TMI 367 - CESTAT, AHEMDABAD</title>
      <link>https://www.taxtmi.com/caselaws?id=206273</link>
      <description>The Tribunal, led by Mr. B.S.V. Murthy, dismissed the Revenue&#039;s appeal, affirming the respondents&#039; eligibility for CENVAT Credit on courier services and CHA services. The Tribunal relied on precedent decisions supporting the admissibility of credit for these services, emphasizing that the Revenue&#039;s arguments lacked merit. Additionally, the Tribunal held that decisions regarding CHA and courier services were covered by precedent decisions, rendering the Revenue&#039;s appeal against a Larger Bench decision irrelevant. The Tribunal also rejected the Revenue&#039;s interpretation of an amendment, citing a High Court decision allowing credit for business activities beyond the place of removal.</description>
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      <pubDate>Thu, 18 Aug 2011 00:00:00 +0530</pubDate>
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