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    <title>2016 (10) TMI 756 - CESTAT MUMBAI</title>
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    <description>The appellate tribunal ruled in favor of the appellant, holding that Goods Transport Agency services qualify as input services under Rule 2(l) of the CENVAT Credit Rules, 2004. The tribunal overturned the lower authorities&#039; decision and allowed the appeal, emphasizing a broader interpretation of the definition of input services to include outward transportation beyond the place of removal. Citing relevant case law, including a Karnataka High Court judgment, the tribunal granted the appellant relief and set aside the previous order on 19/02/2016.</description>
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      <description>The appellate tribunal ruled in favor of the appellant, holding that Goods Transport Agency services qualify as input services under Rule 2(l) of the CENVAT Credit Rules, 2004. The tribunal overturned the lower authorities&#039; decision and allowed the appeal, emphasizing a broader interpretation of the definition of input services to include outward transportation beyond the place of removal. Citing relevant case law, including a Karnataka High Court judgment, the tribunal granted the appellant relief and set aside the previous order on 19/02/2016.</description>
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