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    <title>2016 (8) TMI 194 - CESTAT BANGALORE</title>
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    <description>The Appellate Tribunal CESTAT BANGALORE allowed the appeals filed by Revenue against the Commissioner (Appeals) order, remanding the case back to the adjudicating authority. The dispute centered on the availment of cenvat credit on service tax for outward transportation by a cement industry. The Tribunal found discrepancies in ownership and responsibility for goods delivery, leading to the decision to set aside the previous order and grant the assessee the opportunity to provide further evidence.</description>
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      <description>The Appellate Tribunal CESTAT BANGALORE allowed the appeals filed by Revenue against the Commissioner (Appeals) order, remanding the case back to the adjudicating authority. The dispute centered on the availment of cenvat credit on service tax for outward transportation by a cement industry. The Tribunal found discrepancies in ownership and responsibility for goods delivery, leading to the decision to set aside the previous order and grant the assessee the opportunity to provide further evidence.</description>
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