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2016 (5) TMI 1280 - CESTAT NEW DELHICenvat credit - entitlement - service tax paid on GTA services on outward transport - sale was on ex-factory basis - Held that:- considering the large number of decisions holding in favour of the assessee regarding entitlement of cenvat credit on outward transportation and also considering that in appellant’s own case, the matter was decided in their favour based on examination on factual evidence by the Commissioner (Appeals), I find that the impugned order cannot be sustained. - Decided in favour of appellant
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