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    <title>2011 (9) TMI 129 - CESTAT, MUMBAI</title>
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    <description>The Tribunal upheld the decision allowing CENVAT credit on outward transportation services, following the precedent set by the Larger Bench. The Tribunal emphasized that freight charges need not be included in the product price for claiming the credit. However, post-amendment in the definition of input service, compliance with conditions in the Board circular was required for availing CENVAT credit on outward transportation for the period after 1.4.2008. No penalty was imposed due to the matter involving the interpretation of statutory provisions.</description>
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      <link>https://www.taxtmi.com/caselaws?id=206708</link>
      <description>The Tribunal upheld the decision allowing CENVAT credit on outward transportation services, following the precedent set by the Larger Bench. The Tribunal emphasized that freight charges need not be included in the product price for claiming the credit. However, post-amendment in the definition of input service, compliance with conditions in the Board circular was required for availing CENVAT credit on outward transportation for the period after 1.4.2008. No penalty was imposed due to the matter involving the interpretation of statutory provisions.</description>
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