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    <title>2019 (4) TMI 725 - CESTAT CHENNAI</title>
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    <description>Cenvat credit on service tax paid for outward transportation to the buyer&#039;s premises depended on whether the sale was on FOR destination terms and whether the buyer&#039;s premises could be treated as the place of removal on supporting documents. The appellate finding was that the claimed FOR sale was not backed by documentary evidence, and the legal position had to be re-examined in light of Supreme Court rulings and the Board&#039;s circular. The matter was remanded for fresh adjudication on eligibility of credit.</description>
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      <description>Cenvat credit on service tax paid for outward transportation to the buyer&#039;s premises depended on whether the sale was on FOR destination terms and whether the buyer&#039;s premises could be treated as the place of removal on supporting documents. The appellate finding was that the claimed FOR sale was not backed by documentary evidence, and the legal position had to be re-examined in light of Supreme Court rulings and the Board&#039;s circular. The matter was remanded for fresh adjudication on eligibility of credit.</description>
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