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    <title>2016 (11) TMI 347 - CESTAT ALLAHABAD</title>
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    <description>The Tribunal held that the appellant&#039;s claim for Cenvat credit on transportation of Bio-manure and Cane-seed was not admissible as input service for the manufacture of Sugar and Molasses. The Tribunal distinguished previous case laws cited by the appellant, emphasizing that the transportation services benefited farmers, not the manufacturer directly. Therefore, the appeal was dismissed, affirming the denial of Cenvat credit by the Adjudicating Authority and Commissioner (Appeals).</description>
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      <title>2016 (11) TMI 347 - CESTAT ALLAHABAD</title>
      <link>https://www.taxtmi.com/caselaws?id=334329</link>
      <description>The Tribunal held that the appellant&#039;s claim for Cenvat credit on transportation of Bio-manure and Cane-seed was not admissible as input service for the manufacture of Sugar and Molasses. The Tribunal distinguished previous case laws cited by the appellant, emphasizing that the transportation services benefited farmers, not the manufacturer directly. Therefore, the appeal was dismissed, affirming the denial of Cenvat credit by the Adjudicating Authority and Commissioner (Appeals).</description>
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