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    <title>2014 (4) TMI 189 - CESTAT BANGALORE</title>
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    <description>The Tribunal ruled in favor of the appellants on both issues. Regarding entitlement to CENVAT credit on services by commission agents, the Tribunal found in line with previous decisions that such services qualified as &quot;input service&quot; under the CENVAT Credit Rules. Similarly, the Tribunal allowed CENVAT credit on GTA services for outward transportation of finished goods, citing precedents that transportation of final products constituted an input service. Consequently, the appellants were granted the benefit of CENVAT credit on both types of services, and both appeals were allowed in their favor.</description>
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    <pubDate>Wed, 16 Jan 2013 00:00:00 +0530</pubDate>
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      <title>2014 (4) TMI 189 - CESTAT BANGALORE</title>
      <link>https://www.taxtmi.com/caselaws?id=245691</link>
      <description>The Tribunal ruled in favor of the appellants on both issues. Regarding entitlement to CENVAT credit on services by commission agents, the Tribunal found in line with previous decisions that such services qualified as &quot;input service&quot; under the CENVAT Credit Rules. Similarly, the Tribunal allowed CENVAT credit on GTA services for outward transportation of finished goods, citing precedents that transportation of final products constituted an input service. Consequently, the appellants were granted the benefit of CENVAT credit on both types of services, and both appeals were allowed in their favor.</description>
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