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    <title>2013 (12) TMI 497 - CESTAT CHENNAI</title>
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    <description>The Tribunal granted a waiver of pre-deposit for dues arising from the order to admit the appeal and stay recovery until its disposal. The applicant&#039;s argument that the place of removal should be considered as the customer&#039;s premises was supported by a CBEC circular and a Punjab and Haryana High Court decision. Conflicting decisions on the eligibility of Cenvat credit for courier and GTA services were noted, with the Tribunal emphasizing the importance of examining whether excise duty was paid on the value inclusive of such services.</description>
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      <description>The Tribunal granted a waiver of pre-deposit for dues arising from the order to admit the appeal and stay recovery until its disposal. The applicant&#039;s argument that the place of removal should be considered as the customer&#039;s premises was supported by a CBEC circular and a Punjab and Haryana High Court decision. Conflicting decisions on the eligibility of Cenvat credit for courier and GTA services were noted, with the Tribunal emphasizing the importance of examining whether excise duty was paid on the value inclusive of such services.</description>
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