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    <title>2016 (6) TMI 436 - CESTAT NEW DELHI</title>
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    <description>The Tribunal allowed the appellant&#039;s appeal, granting them Cenvat credit on GTA services for transporting cement clinker between units. The decision was based on the interpretation of the definition of &quot;input service&quot; and consistent precedents from various High Courts and Tribunal benches. The Tribunal found that the appellant was eligible for the credit despite differing opinions in various High Courts, ultimately ruling in favor of the appellant&#039;s claim.</description>
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      <description>The Tribunal allowed the appellant&#039;s appeal, granting them Cenvat credit on GTA services for transporting cement clinker between units. The decision was based on the interpretation of the definition of &quot;input service&quot; and consistent precedents from various High Courts and Tribunal benches. The Tribunal found that the appellant was eligible for the credit despite differing opinions in various High Courts, ultimately ruling in favor of the appellant&#039;s claim.</description>
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