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    <title>2021 (3) TMI 480 - CESTAT KOLKATA</title>
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    <description>The Tribunal allowed the appeals filed by the appellants, setting aside the impugned orders. It clarified the scope of availing service tax credit on outward transportation and emphasized adherence to the amended rules for Cenvat credit eligibility. The decision was based on the interpretation of input service under the Cenvat Credit Rules, 2004, referencing a recent Supreme Court decision and determining that Cenvat credit for transportation of final products up to the first point should be allowed.</description>
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      <link>https://www.taxtmi.com/caselaws?id=405152</link>
      <description>The Tribunal allowed the appeals filed by the appellants, setting aside the impugned orders. It clarified the scope of availing service tax credit on outward transportation and emphasized adherence to the amended rules for Cenvat credit eligibility. The decision was based on the interpretation of input service under the Cenvat Credit Rules, 2004, referencing a recent Supreme Court decision and determining that Cenvat credit for transportation of final products up to the first point should be allowed.</description>
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