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    <title>2026 (2) TMI 839 - CESTAT CHANDIGARH</title>
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    <description>CENVAT credit was treated as admissible on insurance, taxi, courier, and installation and commissioning services because they were used in the course of business and the denial was unsupported by adequate reasons. Credit on transportation up to the place of removal was recognised in principle, but the freight or cargo claim required further verification of invoices, the Chartered Accountant&#039;s certificate, and the factual basis for identifying the place of removal, especially where clearances may have been to customer premises. The disputed freight issue was therefore sent back for fresh factual examination.</description>
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