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    <description>The tribunal upheld the denial of CENVAT credit on freight charges and affirmed the interpretation of &#039;place of removal&#039; for availing credit on GTA services based on the Ultratech Cements Ltd. case, disregarding subsequent circulars. Penalties imposed were dismissed due to the interpretation issue and recent apex court decision, confirming the demands while setting aside the penalties in both cases.</description>
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      <description>The tribunal upheld the denial of CENVAT credit on freight charges and affirmed the interpretation of &#039;place of removal&#039; for availing credit on GTA services based on the Ultratech Cements Ltd. case, disregarding subsequent circulars. Penalties imposed were dismissed due to the interpretation issue and recent apex court decision, confirming the demands while setting aside the penalties in both cases.</description>
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