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    <title>2012 (7) TMI 412 - CESTAT, NEW DELHI</title>
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    <description>The Tribunal affirmed the entitlement of the respondents to avail the credit of Service Tax paid on outward GTA services up to the port area. Relying on precedents and legal interpretations, the Tribunal concluded that services availed by the exporter till the port area are considered input services related to business activities. Judicial decisions supported this view, leading to the rejection of Revenue&#039;s appeals. The Tribunal disposed of the appeals, applications, and petitions in line with the established legal principles and precedents.</description>
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      <link>https://www.taxtmi.com/caselaws?id=214842</link>
      <description>The Tribunal affirmed the entitlement of the respondents to avail the credit of Service Tax paid on outward GTA services up to the port area. Relying on precedents and legal interpretations, the Tribunal concluded that services availed by the exporter till the port area are considered input services related to business activities. Judicial decisions supported this view, leading to the rejection of Revenue&#039;s appeals. The Tribunal disposed of the appeals, applications, and petitions in line with the established legal principles and precedents.</description>
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      <pubDate>Tue, 20 Mar 2012 00:00:00 +0530</pubDate>
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