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    <title>2015 (10) TMI 293 - CESTAT CHENNAI</title>
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    <description>The Tribunal allowed the appellant&#039;s appeal against the denial of cenvat credit on Goods Transport Agency Services distributed by their Input Credit Distributor, emphasizing the recipient&#039;s right to avail credit correctly and the limited authority of jurisdictional entities to question credit admissibility. The decision stressed the necessity of a valid legal basis for credit denial and adherence to procedural norms, setting aside the impugned order based on technical grounds and citing relevant case law to support its ruling.</description>
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      <link>https://www.taxtmi.com/caselaws?id=265018</link>
      <description>The Tribunal allowed the appellant&#039;s appeal against the denial of cenvat credit on Goods Transport Agency Services distributed by their Input Credit Distributor, emphasizing the recipient&#039;s right to avail credit correctly and the limited authority of jurisdictional entities to question credit admissibility. The decision stressed the necessity of a valid legal basis for credit denial and adherence to procedural norms, setting aside the impugned order based on technical grounds and citing relevant case law to support its ruling.</description>
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