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    <title>2013 (7) TMI 432 - CESTAT BANGALORE</title>
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    <description>The Appellate Tribunal CESTAT Bangalore ruled in favor of the appellant in a case involving the denial of CENVAT credit on GTA service used for transporting sugar cane to the sugar factory. The Tribunal found that there was no nexus between the input service and the manufacture of sugar, contrary to the Revenue&#039;s contention. As a result, the Tribunal granted waiver of predeposit and stay of recovery on the duty amount, interest, and penalty imposed on the appellant.</description>
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      <link>https://www.taxtmi.com/caselaws?id=235274</link>
      <description>The Appellate Tribunal CESTAT Bangalore ruled in favor of the appellant in a case involving the denial of CENVAT credit on GTA service used for transporting sugar cane to the sugar factory. The Tribunal found that there was no nexus between the input service and the manufacture of sugar, contrary to the Revenue&#039;s contention. As a result, the Tribunal granted waiver of predeposit and stay of recovery on the duty amount, interest, and penalty imposed on the appellant.</description>
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