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    <title>2013 (1) TMI 635 - CESTAT AHMEDABAD</title>
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    <description>The Judge upheld the first appellate authority&#039;s decision, ruling in favor of the appellant and rejecting the Revenue&#039;s appeal. The judgment affirmed the appellant&#039;s entitlement to CENVAT Credit and refund of Service Tax paid on goods transport agency services for bringing empty containers to the factory premises. The decision emphasized the binding nature of Tribunal&#039;s orders on Appellate Collectors and underscored the significance of following established case law in tax matters.</description>
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      <description>The Judge upheld the first appellate authority&#039;s decision, ruling in favor of the appellant and rejecting the Revenue&#039;s appeal. The judgment affirmed the appellant&#039;s entitlement to CENVAT Credit and refund of Service Tax paid on goods transport agency services for bringing empty containers to the factory premises. The decision emphasized the binding nature of Tribunal&#039;s orders on Appellate Collectors and underscored the significance of following established case law in tax matters.</description>
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      <pubDate>Tue, 15 Jan 2013 00:00:00 +0530</pubDate>
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