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    <title>2009 (1) TMI 130 - CESTAT AHMEDABAD</title>
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    <description>The Tribunal upheld the decision of the Commissioner (Appeals) allowing CENVAT credit on service tax paid for goods transport services up to the port of export. The place of removal was determined to be the city of export based on contractual evidence, making the appellants eligible for the service tax credit. The judgment relied on a circular and previous case law to support this interpretation, ultimately rejecting the revenue&#039;s appeal.</description>
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      <link>https://www.taxtmi.com/caselaws?id=33378</link>
      <description>The Tribunal upheld the decision of the Commissioner (Appeals) allowing CENVAT credit on service tax paid for goods transport services up to the port of export. The place of removal was determined to be the city of export based on contractual evidence, making the appellants eligible for the service tax credit. The judgment relied on a circular and previous case law to support this interpretation, ultimately rejecting the revenue&#039;s appeal.</description>
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      <pubDate>Thu, 15 Jan 2009 00:00:00 +0530</pubDate>
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