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    <title>2014 (6) TMI 33 - CESTAT AHMEDABAD</title>
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    <description>The Tribunal partially allowed the appeal, ruling in favor of the appellant regarding the utilization of CENVAT Credit for service tax on GTA service for inward transportation of inputs. However, it upheld the disallowance of CENVAT Credit for service tax on outward transportation of finished goods beyond the place of removal. The penalty imposed was set aside due to the interpretational nature of the issue.</description>
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      <description>The Tribunal partially allowed the appeal, ruling in favor of the appellant regarding the utilization of CENVAT Credit for service tax on GTA service for inward transportation of inputs. However, it upheld the disallowance of CENVAT Credit for service tax on outward transportation of finished goods beyond the place of removal. The penalty imposed was set aside due to the interpretational nature of the issue.</description>
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