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    <title>2017 (2) TMI 17 - CESTAT CHENNAI</title>
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    <description>The Tribunal held that GTA service availed before 1.4.2008 qualifies as an input service under the CENVAT Credit Rules, 2004, as it falls within the definition of &quot;upto the place of removal.&quot; The appeal was allowed in favor of the appellant, and a miscellaneous application for an extension of the interim stay order was dismissed following the resolution of the appeal.</description>
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      <description>The Tribunal held that GTA service availed before 1.4.2008 qualifies as an input service under the CENVAT Credit Rules, 2004, as it falls within the definition of &quot;upto the place of removal.&quot; The appeal was allowed in favor of the appellant, and a miscellaneous application for an extension of the interim stay order was dismissed following the resolution of the appeal.</description>
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