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    <title>2018 (7) TMI 910 - CESTAT KOLKATA</title>
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    <description>The Tribunal upheld the Adjudicating Authority&#039;s decision, affirming the respondent assessee&#039;s eligibility to claim CENVAT Credit on Service Tax paid for outward freight and transportation services. The Tribunal determined that transportation services from the place of removal to the customer&#039;s premises qualify as &quot;input services&quot; under the CENVAT Credit Rules, 2004, referencing Supreme Court rulings and a CBEC Circular. Consequently, the Tribunal dismissed the Revenue&#039;s appeal, concluding in favor of the respondent assessee.</description>
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      <title>2018 (7) TMI 910 - CESTAT KOLKATA</title>
      <link>https://www.taxtmi.com/caselaws?id=363602</link>
      <description>The Tribunal upheld the Adjudicating Authority&#039;s decision, affirming the respondent assessee&#039;s eligibility to claim CENVAT Credit on Service Tax paid for outward freight and transportation services. The Tribunal determined that transportation services from the place of removal to the customer&#039;s premises qualify as &quot;input services&quot; under the CENVAT Credit Rules, 2004, referencing Supreme Court rulings and a CBEC Circular. Consequently, the Tribunal dismissed the Revenue&#039;s appeal, concluding in favor of the respondent assessee.</description>
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