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2007 (7) TMI 540 - AT - Central Excise
The Appellate Tribunal CESTAT, New Delhi granted waiver of pre-deposit and remanded the case for fresh decision regarding the eligibility of service tax paid on transport as Cenvat credit. The dispute arose as the service tax was denied on outward transport after duty paid removal of goods. The Tribunal emphasized verifying if the disputed freight was part of the assessable value to determine credit availability. The impugned order was set aside, and the case was remanded for fresh adjudication.
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