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    <title>2015 (11) TMI 708 - CESTAT MUMBAI</title>
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    <description>The Tribunal allowed the appeal, setting aside the orders-in-appeal and granting the appellant the Cenvat Credit for GTA service used in the transportation of export goods and empty containers to the factory. The Tribunal held that transportation service for export goods, including the transportation of empty containers to the factory and then to the port, fell within the definition of input service at the relevant time, based on a previous judgment in a similar case where Cenvat credit was allowed for such transportation.</description>
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      <description>The Tribunal allowed the appeal, setting aside the orders-in-appeal and granting the appellant the Cenvat Credit for GTA service used in the transportation of export goods and empty containers to the factory. The Tribunal held that transportation service for export goods, including the transportation of empty containers to the factory and then to the port, fell within the definition of input service at the relevant time, based on a previous judgment in a similar case where Cenvat credit was allowed for such transportation.</description>
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