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    <title>2017 (12) TMI 760 - CESTAT BANGALORE</title>
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    <description>The Appellate Tribunal allowed the appeal, setting aside the decision of the Commissioner (A) and holding that in the case of export of goods, the place of removal is the port of export. This entitled the appellant to claim CENVAT credit on GTA service up to the port. The Tribunal emphasized the importance of considering binding judicial precedent in reaching this decision, which was based on a thorough analysis of legal arguments and precedents presented by both parties.</description>
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      <description>The Appellate Tribunal allowed the appeal, setting aside the decision of the Commissioner (A) and holding that in the case of export of goods, the place of removal is the port of export. This entitled the appellant to claim CENVAT credit on GTA service up to the port. The Tribunal emphasized the importance of considering binding judicial precedent in reaching this decision, which was based on a thorough analysis of legal arguments and precedents presented by both parties.</description>
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