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    <title>2018 (10) TMI 1204 - CESTAT NEW DELHI</title>
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    <description>The Tribunal partially allowed the appeal, granting cenvat credit on CHA services but upholding the recovery of credit on GTA services. The decision clarified the eligibility of input services under the Cenvat Credit Rules, emphasizing the importance of the &quot;place of removal&quot; concept in determining cenvat credit eligibility. The judgment provided a comprehensive analysis of legal provisions and precedents to resolve the dispute effectively.</description>
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      <description>The Tribunal partially allowed the appeal, granting cenvat credit on CHA services but upholding the recovery of credit on GTA services. The decision clarified the eligibility of input services under the Cenvat Credit Rules, emphasizing the importance of the &quot;place of removal&quot; concept in determining cenvat credit eligibility. The judgment provided a comprehensive analysis of legal provisions and precedents to resolve the dispute effectively.</description>
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