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    <title>2012 (7) TMI 354 - CESTAT, NEW DELHI</title>
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    <description>The Tribunal accepted the appeal, setting aside the order denying cenvat credit for service tax on outward transportation. The Commissioner&#039;s decision was overturned, emphasizing that the place of removal for central excise duty cannot be the customer&#039;s premises unless sales were on a FOR destination basis. The case was remanded for a fresh adjudication based on a thorough examination of the facts and circumstances, allowing both parties to present their arguments.</description>
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      <link>https://www.taxtmi.com/caselaws?id=214781</link>
      <description>The Tribunal accepted the appeal, setting aside the order denying cenvat credit for service tax on outward transportation. The Commissioner&#039;s decision was overturned, emphasizing that the place of removal for central excise duty cannot be the customer&#039;s premises unless sales were on a FOR destination basis. The case was remanded for a fresh adjudication based on a thorough examination of the facts and circumstances, allowing both parties to present their arguments.</description>
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      <pubDate>Wed, 13 Jun 2012 00:00:00 +0530</pubDate>
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