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    <title>2016 (8) TMI 1261 - CESTAT NEW DELHI</title>
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    <description>The Appellate Tribunal CESTAT NEW DELHI allowed the appeals in favor of the appellant, overturning the denial of Cenvat credit on service tax paid on outward freight for delivery of goods at buyers&#039; premises. The Tribunal emphasized that the price at which goods were sold to buyers should determine the &#039;place of removal&#039;, considering freight as part of the transaction value eligible for Cenvat credit as an input service. The Tribunal&#039;s decision was based on the interpretation of relevant legal principles and distinguishing precedents cited by the parties.</description>
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      <link>https://www.taxtmi.com/caselaws?id=194203</link>
      <description>The Appellate Tribunal CESTAT NEW DELHI allowed the appeals in favor of the appellant, overturning the denial of Cenvat credit on service tax paid on outward freight for delivery of goods at buyers&#039; premises. The Tribunal emphasized that the price at which goods were sold to buyers should determine the &#039;place of removal&#039;, considering freight as part of the transaction value eligible for Cenvat credit as an input service. The Tribunal&#039;s decision was based on the interpretation of relevant legal principles and distinguishing precedents cited by the parties.</description>
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