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    <title>2017 (12) TMI 1314 - CESTAT NEW DELHI</title>
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    <description>The Tribunal allowed the appeal in favor of the appellant, setting aside the Commissioner (Appeals)&#039;s order that denied credit on clearing forwarding agents service. The Tribunal held that the Commissioner exceeded the scope of the show cause notice by addressing issues beyond the initial allegation, ruling that the depot should be considered a place of removal, making the Service Tax credit on services utilized there eligible for Cenvat benefit.</description>
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      <description>The Tribunal allowed the appeal in favor of the appellant, setting aside the Commissioner (Appeals)&#039;s order that denied credit on clearing forwarding agents service. The Tribunal held that the Commissioner exceeded the scope of the show cause notice by addressing issues beyond the initial allegation, ruling that the depot should be considered a place of removal, making the Service Tax credit on services utilized there eligible for Cenvat benefit.</description>
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