Cenvat Credit Claim for Ocean Freight Services Valid u/r 9(1)(bb), Cannot Be Denied, Court Rules.

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....Cenvat Credit - duty paying documents - self service tax paid challans - service tax paid on ocean freight services availed - It is apparent that the claim of the appellant to avail credit on the strength of Challan of Service Tax paid by them in the capacity of service recipient cannot be denied under Rule 9(1)(bb) - AT....