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    <title>2017 (4) TMI 885 - CESTAT ALLAHABAD</title>
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    <description>The Tribunal allowed the appeal challenging the denial of Cenvat credit for Service tax on outward transportation, amounting to Rs. 83,830/-. It held that the appellant, a job worker, was entitled to the credit as the outward transportation was an essential part of the manufacturing process, supported by the job work agreement and authorization by the principal manufacturer. The Tribunal considered the definition of input services under Cenvat Credit Rules, 2004, and found that the denial of credit was unsustainable, setting aside the impugned orders and the order-in-original.</description>
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      <link>https://www.taxtmi.com/caselaws?id=341915</link>
      <description>The Tribunal allowed the appeal challenging the denial of Cenvat credit for Service tax on outward transportation, amounting to Rs. 83,830/-. It held that the appellant, a job worker, was entitled to the credit as the outward transportation was an essential part of the manufacturing process, supported by the job work agreement and authorization by the principal manufacturer. The Tribunal considered the definition of input services under Cenvat Credit Rules, 2004, and found that the denial of credit was unsustainable, setting aside the impugned orders and the order-in-original.</description>
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