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    <title>2018 (12) TMI 847 - CESTAT KOLKATA</title>
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    <description>The Tribunal allowed the appeal, ruling in favor of the appellant, regarding the eligibility of outbound transportation from the place of removal as an input service for availing Cenvat credit on service tax paid during the removal of excisable goods. The decision was based on the interpretation that outbound transportation to a warehouse or the customer&#039;s premises from the place of removal qualifies as an input service, aligning with the definition prevailing at the relevant time and supported by the Supreme Court&#039;s precedent in a similar case.</description>
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      <description>The Tribunal allowed the appeal, ruling in favor of the appellant, regarding the eligibility of outbound transportation from the place of removal as an input service for availing Cenvat credit on service tax paid during the removal of excisable goods. The decision was based on the interpretation that outbound transportation to a warehouse or the customer&#039;s premises from the place of removal qualifies as an input service, aligning with the definition prevailing at the relevant time and supported by the Supreme Court&#039;s precedent in a similar case.</description>
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