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    <title>2011 (5) TMI 535 - CESTAT, NEW DELHI</title>
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    <description>Cenvat credit on service tax paid for outward freight was held admissible where the freight related to removal of goods up to the factory gate or place of removal. The lower authority&#039;s finding that the service was used for clearance of the final product from the factory was undisputed, and the appellate authority had no basis to disallow credit without contradicting that factual finding. The denial of credit was therefore unsustainable, and the adjudicating authority&#039;s allowance of credit was restored.</description>
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      <link>https://www.taxtmi.com/caselaws?id=209952</link>
      <description>Cenvat credit on service tax paid for outward freight was held admissible where the freight related to removal of goods up to the factory gate or place of removal. The lower authority&#039;s finding that the service was used for clearance of the final product from the factory was undisputed, and the appellate authority had no basis to disallow credit without contradicting that factual finding. The denial of credit was therefore unsustainable, and the adjudicating authority&#039;s allowance of credit was restored.</description>
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      <pubDate>Tue, 24 May 2011 00:00:00 +0530</pubDate>
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