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    <title>2012 (6) TMI 47 - CESTAT, NEW DELHI</title>
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    <description>The Tribunal upheld that TR-6 challan is a valid document for availing cenvat credit, as established in the case of Gabriel India Ltd. Additionally, the appellants were entitled to input service credit on outward transportation of goods from the place of removal, aligning with their regular business activities, following the precedent set by the Karnataka High Court in the ABB Ltd. case. The impugned order was overturned, and the appeal was allowed in favor of the appellants.</description>
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    <pubDate>Wed, 13 Jul 2011 00:00:00 +0530</pubDate>
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      <link>https://www.taxtmi.com/caselaws?id=213727</link>
      <description>The Tribunal upheld that TR-6 challan is a valid document for availing cenvat credit, as established in the case of Gabriel India Ltd. Additionally, the appellants were entitled to input service credit on outward transportation of goods from the place of removal, aligning with their regular business activities, following the precedent set by the Karnataka High Court in the ABB Ltd. case. The impugned order was overturned, and the appeal was allowed in favor of the appellants.</description>
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      <pubDate>Wed, 13 Jul 2011 00:00:00 +0530</pubDate>
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