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    <title>2016 (8) TMI 982 - CESTAT CHENNAI</title>
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    <description>Cenvat credit on cargo and courier services used to dispatch finished goods depended on whether those services qualified as input services in light of the place of removal and the sale terms in the purchase orders. The Tribunal noted that the issue had been examined in an earlier decision and required reconsideration by the original authority with reference to that precedent and the relevant circular on determining place of removal. The penalty was not sustained at this stage because it had been set aside in the relied-upon final order. The matter was remanded for fresh decision on credit eligibility after hearing the appellant.</description>
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      <title>2016 (8) TMI 982 - CESTAT CHENNAI</title>
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      <description>Cenvat credit on cargo and courier services used to dispatch finished goods depended on whether those services qualified as input services in light of the place of removal and the sale terms in the purchase orders. The Tribunal noted that the issue had been examined in an earlier decision and required reconsideration by the original authority with reference to that precedent and the relevant circular on determining place of removal. The penalty was not sustained at this stage because it had been set aside in the relied-upon final order. The matter was remanded for fresh decision on credit eligibility after hearing the appellant.</description>
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