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    <title>2021 (9) TMI 80 - CESTAT CHENNAI</title>
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    <description>The Tribunal ruled in favor of the appellant, allowing CENVAT Credit for services at a depot outside the factory. The decision was based on the interpretation of Rule 2(l) of the CENVAT Credit Rules, 2004, and Section 4(3)(c)(iii) of the Central Excise Act, 1944. The Tribunal emphasized the eligibility of credits for services used up to the place of removal, following previous judicial decisions. The appellant&#039;s appeal was allowed, highlighting the importance of adhering to specific definitions and provisions under the relevant laws in determining credit eligibility.</description>
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      <link>https://www.taxtmi.com/caselaws?id=411735</link>
      <description>The Tribunal ruled in favor of the appellant, allowing CENVAT Credit for services at a depot outside the factory. The decision was based on the interpretation of Rule 2(l) of the CENVAT Credit Rules, 2004, and Section 4(3)(c)(iii) of the Central Excise Act, 1944. The Tribunal emphasized the eligibility of credits for services used up to the place of removal, following previous judicial decisions. The appellant&#039;s appeal was allowed, highlighting the importance of adhering to specific definitions and provisions under the relevant laws in determining credit eligibility.</description>
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