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    <title>2014 (10) TMI 946 - CESTAT, NEW DELHI</title>
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    <description>The Tribunal allowed the appeals, permitting the appellants to claim Cenvat credit for outward transportation from the place of removal for the period in question, based on the interpretation of the definition of inputs service prevailing at that time and supported by precedents from the Karnataka and Gujarat High Courts. The Tribunal&#039;s decision diverged from the Kolkata High Court&#039;s stance on a similar issue, emphasizing the relevance of judicial precedents in determining the admissibility of Cenvat credit on service tax paid for outward transportation services.</description>
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      <link>https://www.taxtmi.com/caselaws?id=193776</link>
      <description>The Tribunal allowed the appeals, permitting the appellants to claim Cenvat credit for outward transportation from the place of removal for the period in question, based on the interpretation of the definition of inputs service prevailing at that time and supported by precedents from the Karnataka and Gujarat High Courts. The Tribunal&#039;s decision diverged from the Kolkata High Court&#039;s stance on a similar issue, emphasizing the relevance of judicial precedents in determining the admissibility of Cenvat credit on service tax paid for outward transportation services.</description>
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