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    <title>2013 (2) TMI 461 - CESTAT KOLKATA</title>
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    <description>The Tribunal allowed the appeal in favor of the Appellant, overturning the Commissioner (Appeals)&#039;s order denying Cenvat Credit on GTA services for outward freight. The Tribunal relied on the settled interpretation of the law by the High Court, specifically referencing the ABB Ltd. case, which established the eligibility for Cenvat Credit on such services. The Tribunal concluded that the High Court&#039;s judgment resolved the issue in favor of the assessee, leading to the allowance of Cenvat Credit on GTA services for outward freight as an input service.</description>
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    <pubDate>Wed, 30 Jan 2013 00:00:00 +0530</pubDate>
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      <title>2013 (2) TMI 461 - CESTAT KOLKATA</title>
      <link>https://www.taxtmi.com/caselaws?id=221056</link>
      <description>The Tribunal allowed the appeal in favor of the Appellant, overturning the Commissioner (Appeals)&#039;s order denying Cenvat Credit on GTA services for outward freight. The Tribunal relied on the settled interpretation of the law by the High Court, specifically referencing the ABB Ltd. case, which established the eligibility for Cenvat Credit on such services. The Tribunal concluded that the High Court&#039;s judgment resolved the issue in favor of the assessee, leading to the allowance of Cenvat Credit on GTA services for outward freight as an input service.</description>
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      <pubDate>Wed, 30 Jan 2013 00:00:00 +0530</pubDate>
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