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    <title>2025 (10) TMI 1188 - CESTAT NEW DELHI</title>
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    <description>CESTAT New Delhi allowed the appeals, setting aside impugned orders and holding that CENVAT credit of service tax paid on goods transport agency services for outward transportation on FOR destination basis is admissible. Penalty under r.15(1), insofar as premised on disallowance of such credit, could not be sustained. The Tribunal relied on its earlier decisions in the appellant&#039;s own cases and other Bench precedents, and noted the Department&#039;s High Court challenges were dismissed on monetary-limit grounds. All four appeals were allowed.</description>
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    <pubDate>Fri, 17 Oct 2025 00:00:00 +0530</pubDate>
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      <title>2025 (10) TMI 1188 - CESTAT NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=780391</link>
      <description>CESTAT New Delhi allowed the appeals, setting aside impugned orders and holding that CENVAT credit of service tax paid on goods transport agency services for outward transportation on FOR destination basis is admissible. Penalty under r.15(1), insofar as premised on disallowance of such credit, could not be sustained. The Tribunal relied on its earlier decisions in the appellant&#039;s own cases and other Bench precedents, and noted the Department&#039;s High Court challenges were dismissed on monetary-limit grounds. All four appeals were allowed.</description>
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      <pubDate>Fri, 17 Oct 2025 00:00:00 +0530</pubDate>
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