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    <title>2016 (12) TMI 591 - CESTAT ALLAHABAD</title>
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    <description>The Tribunal allowed the appeal, finding that the appellant met the conditions outlined in the Circular, making the buyers&#039; premises the place of removal. Consequently, the appellant was entitled to Cenvat credit on output transport expenses, where they paid the freight charges and service tax as the service recipient. The matter was remanded for verification of newly presented documents to ensure accuracy of the appellant&#039;s claims, with instructions to pass consequential orders if the facts aligned with submissions. Ultimately, the appeal was allowed by way of remand.</description>
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      <title>2016 (12) TMI 591 - CESTAT ALLAHABAD</title>
      <link>https://www.taxtmi.com/caselaws?id=335946</link>
      <description>The Tribunal allowed the appeal, finding that the appellant met the conditions outlined in the Circular, making the buyers&#039; premises the place of removal. Consequently, the appellant was entitled to Cenvat credit on output transport expenses, where they paid the freight charges and service tax as the service recipient. The matter was remanded for verification of newly presented documents to ensure accuracy of the appellant&#039;s claims, with instructions to pass consequential orders if the facts aligned with submissions. Ultimately, the appeal was allowed by way of remand.</description>
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