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    <title>2019 (2) TMI 81 - RAJASTHAN HIGH COURT</title>
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    <description>The Tribunal allowed the appeal by the assessee, setting aside the demand order dated 28.09.2015, regarding the eligibility of Outward Goods Transportation Service for CENVAT Credit. The Tribunal&#039;s decision was based on the interpretation of the definition of &#039;input service&#039; under Rule 2(l) of the CENVAT Credit Rules, 2004, but the appellant argued that the Tribunal failed to consider the amended definition from 01.03.2008. The Court remanded the penalty issue back to the Tribunal without expressing an opinion on the merits of the penalty question.</description>
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    <pubDate>Wed, 19 Sep 2018 00:00:00 +0530</pubDate>
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      <title>2019 (2) TMI 81 - RAJASTHAN HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=374454</link>
      <description>The Tribunal allowed the appeal by the assessee, setting aside the demand order dated 28.09.2015, regarding the eligibility of Outward Goods Transportation Service for CENVAT Credit. The Tribunal&#039;s decision was based on the interpretation of the definition of &#039;input service&#039; under Rule 2(l) of the CENVAT Credit Rules, 2004, but the appellant argued that the Tribunal failed to consider the amended definition from 01.03.2008. The Court remanded the penalty issue back to the Tribunal without expressing an opinion on the merits of the penalty question.</description>
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