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    <title>2014 (12) TMI 832 - CESTAT NEW DELHI</title>
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    <description>The appeal challenging the disallowance of Cenvat Credit of Service Tax was allowed by the Appellate Tribunal CESTAT NEW DELHI. The appellant was not penalized, as it was established that the contractual obligation required the appellant to deliver goods at the buyer&#039;s point at their own risk and cost, separate from the contract value. The revenue&#039;s appeals were dismissed due to insufficient grounds.</description>
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      <description>The appeal challenging the disallowance of Cenvat Credit of Service Tax was allowed by the Appellate Tribunal CESTAT NEW DELHI. The appellant was not penalized, as it was established that the contractual obligation required the appellant to deliver goods at the buyer&#039;s point at their own risk and cost, separate from the contract value. The revenue&#039;s appeals were dismissed due to insufficient grounds.</description>
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