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    <title>2019 (6) TMI 513 - CESTAT KOLKATA</title>
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    <description>The Tribunal allowed the appeal of M/s. Indian Oil Corporation Ltd. regarding the availment of credit of Service Tax on Haulage charges beyond the place of removal. The Tribunal considered the ownership and risk of goods during transportation, legal interpretations, and precedents to support the appellant&#039;s claim. Emphasizing the importance of allowing Cenvat credit on transportation services, the Tribunal set aside the impugned order based on the Supreme Court&#039;s judgment, granting consequential benefits to the appellant.</description>
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      <description>The Tribunal allowed the appeal of M/s. Indian Oil Corporation Ltd. regarding the availment of credit of Service Tax on Haulage charges beyond the place of removal. The Tribunal considered the ownership and risk of goods during transportation, legal interpretations, and precedents to support the appellant&#039;s claim. Emphasizing the importance of allowing Cenvat credit on transportation services, the Tribunal set aside the impugned order based on the Supreme Court&#039;s judgment, granting consequential benefits to the appellant.</description>
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