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    <description>The Tribunal allowed the appeal, holding that the appellant was entitled to Cenvat credit for outward Goods Transport Agency (GTA) services in a sale conducted on Free on Rail (FOR) basis, where freight was an integral part of the price of the goods. Relying on legal precedents and established principles, the Tribunal set aside the impugned order and ruled in favor of the appellant, emphasizing that the issue had been previously decided in similar cases.</description>
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      <description>The Tribunal allowed the appeal, holding that the appellant was entitled to Cenvat credit for outward Goods Transport Agency (GTA) services in a sale conducted on Free on Rail (FOR) basis, where freight was an integral part of the price of the goods. Relying on legal precedents and established principles, the Tribunal set aside the impugned order and ruled in favor of the appellant, emphasizing that the issue had been previously decided in similar cases.</description>
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