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    <title>2019 (5) TMI 652 - CESTAT KOLKATA</title>
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    <description>The Tribunal allowed the appeal, granting the appellant the benefit of availing CENVAT Credit on outward transportation of goods before the 2008 amendment. The decision emphasized the importance of the &quot;place of removal&quot; in determining eligibility for the credit, aligning with the Supreme Court&#039;s interpretation. The Tribunal&#039;s analysis focused on the pre-amendment definition of &quot;input service,&quot; ultimately setting aside the previous order and ruling in favor of the appellant.</description>
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      <description>The Tribunal allowed the appeal, granting the appellant the benefit of availing CENVAT Credit on outward transportation of goods before the 2008 amendment. The decision emphasized the importance of the &quot;place of removal&quot; in determining eligibility for the credit, aligning with the Supreme Court&#039;s interpretation. The Tribunal&#039;s analysis focused on the pre-amendment definition of &quot;input service,&quot; ultimately setting aside the previous order and ruling in favor of the appellant.</description>
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