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    <title>2018 (9) TMI 1122 - CESTAT CHENNAI</title>
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    <description>The tribunal ruled in favor of the appellants, allowing Cenvat credit on service tax paid for courier services used to send product samples to foreign buyers. The tribunal considered sending free samples as a marketing strategy, not outward transportation of finished goods, making the courier services eligible for credit. The judgment clarified that sending product samples for marketing purposes qualifies for Cenvat credit, overturning previous decisions and providing relief to the appellants.</description>
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      <link>https://www.taxtmi.com/caselaws?id=367386</link>
      <description>The tribunal ruled in favor of the appellants, allowing Cenvat credit on service tax paid for courier services used to send product samples to foreign buyers. The tribunal considered sending free samples as a marketing strategy, not outward transportation of finished goods, making the courier services eligible for credit. The judgment clarified that sending product samples for marketing purposes qualifies for Cenvat credit, overturning previous decisions and providing relief to the appellants.</description>
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