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    <title>2023 (1) TMI 1043 - CESTAT NEW DELHI</title>
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    <description>The Appellate Tribunal allowed the benefit of cenvat credit to the appellant, setting aside the order disallowing credit for transportation charges paid to Indian Railways. The Tribunal considered the evidence presented, including certified railway receipts showing service tax payments. It acknowledged the transitional period and the introduction of the Service Tax Certificate for Transportation of Goods facility in 2014. As a result, the appellant was granted relief, and consequential benefits were awarded in line with the law.</description>
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      <description>The Appellate Tribunal allowed the benefit of cenvat credit to the appellant, setting aside the order disallowing credit for transportation charges paid to Indian Railways. The Tribunal considered the evidence presented, including certified railway receipts showing service tax payments. It acknowledged the transitional period and the introduction of the Service Tax Certificate for Transportation of Goods facility in 2014. As a result, the appellant was granted relief, and consequential benefits were awarded in line with the law.</description>
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