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    <title>2016 (5) TMI 1240 - CESTAT KOLKATA</title>
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    <description>The Tribunal allowed the Appellant&#039;s appeal, overturning the First Appellate Authority&#039;s decision. It held that the place of removal for Cenvat Credit eligibility includes godowns/depots where goods are sold, not limited to the factory gate as argued by the Revenue. Therefore, the Appellant was granted Cenvat Credit for GTA services availed up to the place of removal, setting aside the previous order.</description>
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      <description>The Tribunal allowed the Appellant&#039;s appeal, overturning the First Appellate Authority&#039;s decision. It held that the place of removal for Cenvat Credit eligibility includes godowns/depots where goods are sold, not limited to the factory gate as argued by the Revenue. Therefore, the Appellant was granted Cenvat Credit for GTA services availed up to the place of removal, setting aside the previous order.</description>
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