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    <title>2017 (1) TMI 189 - CESTAT BANGALORE</title>
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    <description>The Tribunal allowed the appeal, setting aside the rejection of CENVAT credit on GTA services and remanding the matter for a fresh decision. The adjudicating authority was instructed to consider all relevant documents and previous Tribunal decisions favoring the appellant, emphasizing that prior legal precedents should guide the new decision. The appellant&#039;s position, supported by various circulars, court decisions, and Tribunal judgments, was upheld, leading to a reevaluation based on ownership transfer timing and transportation costs being integral to the sale consideration.</description>
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      <link>https://www.taxtmi.com/caselaws?id=337109</link>
      <description>The Tribunal allowed the appeal, setting aside the rejection of CENVAT credit on GTA services and remanding the matter for a fresh decision. The adjudicating authority was instructed to consider all relevant documents and previous Tribunal decisions favoring the appellant, emphasizing that prior legal precedents should guide the new decision. The appellant&#039;s position, supported by various circulars, court decisions, and Tribunal judgments, was upheld, leading to a reevaluation based on ownership transfer timing and transportation costs being integral to the sale consideration.</description>
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