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    <title>2015 (2) TMI 433 - CESTAT AHMEDABAD</title>
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    <description>The Tribunal allowed the appeal, ruling that the CENVAT credit of service tax paid on courier services was admissible to the appellant. This decision was based on the Gujarat High Court&#039;s precedent that courier services used for transportation of goods and bringing inputs into the factory qualified as input services. The Tribunal considered arguments from both parties, including references to legal precedents, and concluded in favor of the appellant, emphasizing the settled proposition of law and supporting observations.</description>
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      <description>The Tribunal allowed the appeal, ruling that the CENVAT credit of service tax paid on courier services was admissible to the appellant. This decision was based on the Gujarat High Court&#039;s precedent that courier services used for transportation of goods and bringing inputs into the factory qualified as input services. The Tribunal considered arguments from both parties, including references to legal precedents, and concluded in favor of the appellant, emphasizing the settled proposition of law and supporting observations.</description>
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