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    <description>Cenvat credit on service tax paid for goods transport service used to clear goods beyond the place of removal was held inadmissible to the Revenue in earlier connected appeals, and that binding conclusion governed the present matter. As the substantive controversy had already been decided against the Revenue, the appeal did not survive for adjudication. Procedural objections to the institution of the appeal were therefore left unresolved, since they were not required to determine the outcome.</description>
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      <description>Cenvat credit on service tax paid for goods transport service used to clear goods beyond the place of removal was held inadmissible to the Revenue in earlier connected appeals, and that binding conclusion governed the present matter. As the substantive controversy had already been decided against the Revenue, the appeal did not survive for adjudication. Procedural objections to the institution of the appeal were therefore left unresolved, since they were not required to determine the outcome.</description>
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