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    <title>2012 (5) TMI 427 - CESTAT, KOLKATA</title>
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    <description>The Tribunal remanded the case to the Commissioner (Appeals) for a fresh decision regarding the denial of cenvat credit on GTA services for transporting inputs to the factory. The Tribunal found that the adjudicating authority&#039;s decision was not sustainable as it was based on an earlier order without discussing the claimed evidences presented by the respondents. The case emphasized the necessity of considering all aspects and evidences in reaching a fair decision.</description>
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