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    <title>2017 (5) TMI 1294 - CESTAT ALLAHABAD</title>
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    <description>The Tribunal allowed the appeal filed by M/s Jindal Pipes Ltd., setting aside the Order-in-Appeal and granting the appellant the entitlement to claim Cenvat credit on Goods Transport Agency Service for outward transportation of goods beyond the place of removal. The decision was based on the legal interpretation provided by the Hon&#039;ble Gujarat High Court, which established that such outward transport services fall within the definition of &quot;input service&quot; under the Cenvat Credit Rules, 2004. The appellant was granted consequential benefits in accordance with the law, emphasizing the importance of legal interpretations and precedents in tax credit matters.</description>
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