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    <title>2013 (2) TMI 111 - CESTAT KOLKATA</title>
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    <description>CENVAT credit on outward GTA freight was treated as admissible for the period prior to 1-4-2008, because the binding Karnataka High Court interpretation in ABB Ltd. supported inclusion of such outward freight as input service during that period. The Commissioner (Appeals) therefore faced no legal infirmity in allowing the credit, and the Revenue&#039;s challenge to both the credit and the connected penalty failed. The order sustaining the credit claim was upheld and the Revenue&#039;s appeal was dismissed.</description>
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    <pubDate>Fri, 21 Dec 2012 00:00:00 +0530</pubDate>
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      <title>2013 (2) TMI 111 - CESTAT KOLKATA</title>
      <link>https://www.taxtmi.com/caselaws?id=220701</link>
      <description>CENVAT credit on outward GTA freight was treated as admissible for the period prior to 1-4-2008, because the binding Karnataka High Court interpretation in ABB Ltd. supported inclusion of such outward freight as input service during that period. The Commissioner (Appeals) therefore faced no legal infirmity in allowing the credit, and the Revenue&#039;s challenge to both the credit and the connected penalty failed. The order sustaining the credit claim was upheld and the Revenue&#039;s appeal was dismissed.</description>
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      <pubDate>Fri, 21 Dec 2012 00:00:00 +0530</pubDate>
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