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    <title>2013 (9) TMI 714 - CESTAT AHMEDABAD</title>
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    <description>The Tribunal allowed the appeals, permitting the appellant to avail CENVAT Credit for Service Tax paid on Goods Transport Agency services and transportation charges during May 2005 to October 2006. Relying on precedents from High Courts of Karnataka and Gujarat, the Tribunal overturned the lower authorities&#039; decisions, emphasizing the importance of judicial consistency in interpreting tax laws and upholding taxpayers&#039; rights based on established legal principles.</description>
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      <description>The Tribunal allowed the appeals, permitting the appellant to avail CENVAT Credit for Service Tax paid on Goods Transport Agency services and transportation charges during May 2005 to October 2006. Relying on precedents from High Courts of Karnataka and Gujarat, the Tribunal overturned the lower authorities&#039; decisions, emphasizing the importance of judicial consistency in interpreting tax laws and upholding taxpayers&#039; rights based on established legal principles.</description>
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