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    <title>2011 (7) TMI 916 - CESTAT, MUMBAI</title>
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    <description>The Tribunal allowed the appeals, setting aside the orders confirming the demand of inadmissible CENVAT credit on outward transportation. It held that outward transport services qualify as input services under the Cenvat Credit Rules, 2004, based on judicial decisions, including a decision of the Larger Bench and the Hon&#039;ble Karnataka High Court. The Tribunal emphasized the applicability of these decisions to cases predating the relevant rule amendment, thereby ruling in favor of the appellant.</description>
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      <description>The Tribunal allowed the appeals, setting aside the orders confirming the demand of inadmissible CENVAT credit on outward transportation. It held that outward transport services qualify as input services under the Cenvat Credit Rules, 2004, based on judicial decisions, including a decision of the Larger Bench and the Hon&#039;ble Karnataka High Court. The Tribunal emphasized the applicability of these decisions to cases predating the relevant rule amendment, thereby ruling in favor of the appellant.</description>
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