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    <title>2018 (11) TMI 972 - CESTAT BANGALORE</title>
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    <description>The Tribunal upheld the Commissioner&#039;s decision, ruling in favor of the assessee regarding the entitlement to cenvat credit on service tax paid for outward transportation of final products, interpreting &#039;input service&#039; under Cenvat Credit Rules 2004, and determining the place of removal for availing cenvat credit. The Commissioner&#039;s detailed findings supported the conclusion that transportation to consignment agents&#039; premises qualifies as an &#039;input service,&#039; and there was no infirmity in the impugned order. The Tribunal dismissed the Revenue&#039;s appeal, emphasizing the Commissioner&#039;s thorough reasoning.</description>
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    <pubDate>Fri, 16 Nov 2018 00:00:00 +0530</pubDate>
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      <title>2018 (11) TMI 972 - CESTAT BANGALORE</title>
      <link>https://www.taxtmi.com/caselaws?id=370629</link>
      <description>The Tribunal upheld the Commissioner&#039;s decision, ruling in favor of the assessee regarding the entitlement to cenvat credit on service tax paid for outward transportation of final products, interpreting &#039;input service&#039; under Cenvat Credit Rules 2004, and determining the place of removal for availing cenvat credit. The Commissioner&#039;s detailed findings supported the conclusion that transportation to consignment agents&#039; premises qualifies as an &#039;input service,&#039; and there was no infirmity in the impugned order. The Tribunal dismissed the Revenue&#039;s appeal, emphasizing the Commissioner&#039;s thorough reasoning.</description>
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      <pubDate>Fri, 16 Nov 2018 00:00:00 +0530</pubDate>
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