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    <title>2022 (5) TMI 380 - CESTAT NEW DELHI</title>
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    <description>The appeal centered on the appellant&#039;s entitlement to cenvat credit of service tax on outward freight during a specific period, post an amendment in the definition of input service. The court considered the place of removal for sales made on FoR destination basis. The Tribunal ruled in favor of the appellant, allowing the appeal and setting aside the impugned order. The judgment emphasized the importance of legal amendments and the interpretation of the place of removal in determining eligibility for cenvat credits.</description>
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      <link>https://www.taxtmi.com/caselaws?id=422120</link>
      <description>The appeal centered on the appellant&#039;s entitlement to cenvat credit of service tax on outward freight during a specific period, post an amendment in the definition of input service. The court considered the place of removal for sales made on FoR destination basis. The Tribunal ruled in favor of the appellant, allowing the appeal and setting aside the impugned order. The judgment emphasized the importance of legal amendments and the interpretation of the place of removal in determining eligibility for cenvat credits.</description>
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