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    <title>2025 (6) TMI 530 - CESTAT MUMBAI</title>
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    <description>CENVAT credit on Goods Transport Agency service was treated as admissible up to the place of removal in FOR contract clearances. The applicable place of removal had to be determined in line with the Supreme Court decisions, the Karnataka High Court ruling, and the CBIC circular dated 08.06.2018. As the same legal issue had already been resolved in the assessee&#039;s connected matter, the denial of credit could not be sustained. Credit was therefore allowable up to the place of removal and the impugned denial was set aside.</description>
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      <description>CENVAT credit on Goods Transport Agency service was treated as admissible up to the place of removal in FOR contract clearances. The applicable place of removal had to be determined in line with the Supreme Court decisions, the Karnataka High Court ruling, and the CBIC circular dated 08.06.2018. As the same legal issue had already been resolved in the assessee&#039;s connected matter, the denial of credit could not be sustained. Credit was therefore allowable up to the place of removal and the impugned denial was set aside.</description>
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