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    <title>2019 (5) TMI 868 - CESTAT CHENNAI</title>
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    <description>The Division Bench directed the adjudicating authority to re-examine the denial of CENVAT Credit on outward transportation of goods, emphasizing the importance of determining the place of removal for assessing credit eligibility on GTA Services up to the buyer&#039;s premises. The authority was instructed to consider relevant legal principles, including Supreme Court decisions and Sale of Goods Act provisions, and to conduct a fresh adjudication setting aside previous decisions. The appeals were allowed for remand, requiring a comprehensive reassessment by the authority in light of established legal precedents.</description>
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      <description>The Division Bench directed the adjudicating authority to re-examine the denial of CENVAT Credit on outward transportation of goods, emphasizing the importance of determining the place of removal for assessing credit eligibility on GTA Services up to the buyer&#039;s premises. The authority was instructed to consider relevant legal principles, including Supreme Court decisions and Sale of Goods Act provisions, and to conduct a fresh adjudication setting aside previous decisions. The appeals were allowed for remand, requiring a comprehensive reassessment by the authority in light of established legal precedents.</description>
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