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    <title>2011 (4) TMI 925 - CESTAT, DELHI</title>
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    <description>The Tribunal ruled in favor of the Appellant on all issues, allowing Cenvat credit for courier services, acknowledging discrepancies in credit amounts, supporting the applicability of Circulars for credit claims on goods sold in transit, and interpreting &#039;input service&#039; broadly to include services facilitating business promotion and goods dispatch. The judgment provided consequential relief to the Appellant, upholding their rights to claim Cenvat credit and emphasizing the importance of these services for business operations.</description>
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      <description>The Tribunal ruled in favor of the Appellant on all issues, allowing Cenvat credit for courier services, acknowledging discrepancies in credit amounts, supporting the applicability of Circulars for credit claims on goods sold in transit, and interpreting &#039;input service&#039; broadly to include services facilitating business promotion and goods dispatch. The judgment provided consequential relief to the Appellant, upholding their rights to claim Cenvat credit and emphasizing the importance of these services for business operations.</description>
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