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    <title>2017 (8) TMI 208 - CESTAT CHANDIGARH</title>
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    <description>The Tribunal allowed the appeal, overturning the Commissioner (Appeals) order that disallowed Cenvat Credit for outward transportation of Telephone Sets. The Tribunal clarified that transportation charges for clearance of final products were considered input services until an amendment in 2008. The appellant&#039;s production of transit insurance policies covering raw materials and finished goods supported the admissibility of the credit. The Tribunal found errors in the analysis of documents by the Commissioner (Appeals) and set aside the order, declaring it unsustainable.</description>
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      <link>https://www.taxtmi.com/caselaws?id=346150</link>
      <description>The Tribunal allowed the appeal, overturning the Commissioner (Appeals) order that disallowed Cenvat Credit for outward transportation of Telephone Sets. The Tribunal clarified that transportation charges for clearance of final products were considered input services until an amendment in 2008. The appellant&#039;s production of transit insurance policies covering raw materials and finished goods supported the admissibility of the credit. The Tribunal found errors in the analysis of documents by the Commissioner (Appeals) and set aside the order, declaring it unsustainable.</description>
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