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    <title>2015 (10) TMI 1339 - CESTAT CHENNAI</title>
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    <description>The Tribunal allowed the appeal, overturning the denial of cenvat credit on GTA outward transport service. The appellant successfully demonstrated through documentary evidence that the terms of sale included transport services up to the destination on an F.O.R. basis, entitling them to the credit. The Tribunal emphasized the necessity of substantiating claims with proper documentation and clarified that the entitlement to cenvat credit hinges on establishing the terms of sale, particularly in relation to transport services.</description>
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      <description>The Tribunal allowed the appeal, overturning the denial of cenvat credit on GTA outward transport service. The appellant successfully demonstrated through documentary evidence that the terms of sale included transport services up to the destination on an F.O.R. basis, entitling them to the credit. The Tribunal emphasized the necessity of substantiating claims with proper documentation and clarified that the entitlement to cenvat credit hinges on establishing the terms of sale, particularly in relation to transport services.</description>
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