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    <title>2013 (2) TMI 440 - CESTAT BANGALORE</title>
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    <description>The Tribunal held that services availed for outward transportation of final products qualify as &#039;input service&#039; for CENVAT credit. Following the Larger Bench decision and High Court ruling, the Tribunal allowed the appeals of the assessees, affirming their entitlement to claim CENVAT credit on GTA services for outward transportation of products before 31.3.2008. The department&#039;s appeals were dismissed in light of the settled position post the High Court&#039;s decision.</description>
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      <title>2013 (2) TMI 440 - CESTAT BANGALORE</title>
      <link>https://www.taxtmi.com/caselaws?id=221035</link>
      <description>The Tribunal held that services availed for outward transportation of final products qualify as &#039;input service&#039; for CENVAT credit. Following the Larger Bench decision and High Court ruling, the Tribunal allowed the appeals of the assessees, affirming their entitlement to claim CENVAT credit on GTA services for outward transportation of products before 31.3.2008. The department&#039;s appeals were dismissed in light of the settled position post the High Court&#039;s decision.</description>
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