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    <title>2016 (7) TMI 1171 - CESTAT CHANDIGARH</title>
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    <description>The tribunal ruled in favor of the appellant, allowing them to claim input service credit for unloading and shifting goods at the buyer&#039;s premises. The appellant&#039;s obligation to deliver goods to the buyer&#039;s location, including unloading charges in the sale price, was considered integral to the sale transaction, entitling them to the credit. The tribunal set aside the previous order, granting the appellant relief and affirming that the contractor services for unloading and shifting goods qualified for input service credit.</description>
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    <pubDate>Fri, 13 May 2016 00:00:00 +0530</pubDate>
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      <link>https://www.taxtmi.com/caselaws?id=330573</link>
      <description>The tribunal ruled in favor of the appellant, allowing them to claim input service credit for unloading and shifting goods at the buyer&#039;s premises. The appellant&#039;s obligation to deliver goods to the buyer&#039;s location, including unloading charges in the sale price, was considered integral to the sale transaction, entitling them to the credit. The tribunal set aside the previous order, granting the appellant relief and affirming that the contractor services for unloading and shifting goods qualified for input service credit.</description>
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