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    <title>2019 (12) TMI 848 - CESTAT AHMEDABAD</title>
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    <description>The Tribunal set aside the impugned orders and allowed the appeals, remanding the matter for reevaluation by the adjudicating authority. The decision highlighted the necessity of scrutinizing key facts to determine the admissibility of Cenvat credit for GTA services in cases where the sale is on FOR basis. Verification of factors like the inclusion of freight in the assessable value and the lack of separate recovery of freight from the buyer is crucial in establishing eligibility for claiming the credit.</description>
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      <description>The Tribunal set aside the impugned orders and allowed the appeals, remanding the matter for reevaluation by the adjudicating authority. The decision highlighted the necessity of scrutinizing key facts to determine the admissibility of Cenvat credit for GTA services in cases where the sale is on FOR basis. Verification of factors like the inclusion of freight in the assessable value and the lack of separate recovery of freight from the buyer is crucial in establishing eligibility for claiming the credit.</description>
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