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    <title>2023 (11) TMI 161 - CESTAT MUMBAI</title>
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    <description>CESTAT Mumbai allowed the appeal challenging disallowance of CENVAT credit for outward transportation services from factory to principals&#039; depots. Following precedent in MP Biscuits case, the Tribunal held that since the appellant paid service tax on input service of outward transportation to place of removal, CENVAT credit was rightfully availed under Rule 3 of CENVAT Credit Rules. The impugned order was set aside.</description>
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      <title>2023 (11) TMI 161 - CESTAT MUMBAI</title>
      <link>https://www.taxtmi.com/caselaws?id=445270</link>
      <description>CESTAT Mumbai allowed the appeal challenging disallowance of CENVAT credit for outward transportation services from factory to principals&#039; depots. Following precedent in MP Biscuits case, the Tribunal held that since the appellant paid service tax on input service of outward transportation to place of removal, CENVAT credit was rightfully availed under Rule 3 of CENVAT Credit Rules. The impugned order was set aside.</description>
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