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    <description>The Tribunal ruled in favor of M/s. Vijay Cements, allowing their appeal and granting CENVAT credit on service tax for outward transportation of goods. The judgment clarified that CENVAT credit could be availed for outward transportation up to the place of removal, aligning with the inclusive definition of Rule 2(l) of the CENVAT Credit Rules, 2004.</description>
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      <description>The Tribunal ruled in favor of M/s. Vijay Cements, allowing their appeal and granting CENVAT credit on service tax for outward transportation of goods. The judgment clarified that CENVAT credit could be availed for outward transportation up to the place of removal, aligning with the inclusive definition of Rule 2(l) of the CENVAT Credit Rules, 2004.</description>
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