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    <title>2013 (8) TMI 498 - CESTAT NEW DELHI</title>
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    <description>Cenvat credit on service tax paid for outward transportation of final products from the place of removal to customers&#039; destination was treated as admissible for periods prior to 01.04.2008. The denial of credit was held unsustainable because the relevant period fell before the statutory cut-off, and the issue was considered covered by the Karnataka High Court&#039;s view in ABB Ltd. The assessee&#039;s appeal consequently succeeded and the appellate order was set aside.</description>
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      <description>Cenvat credit on service tax paid for outward transportation of final products from the place of removal to customers&#039; destination was treated as admissible for periods prior to 01.04.2008. The denial of credit was held unsustainable because the relevant period fell before the statutory cut-off, and the issue was considered covered by the Karnataka High Court&#039;s view in ABB Ltd. The assessee&#039;s appeal consequently succeeded and the appellate order was set aside.</description>
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