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2011 (7) TMI 141 - CESTAT, AHMEDABADCredit of service tax paid on inputs services - Clause (ii) of Rule 2 (i) of Cenvat Credit Rules - GTA service is used for transportation of goods up to the place of removal - As per the Tribunal in the case of ABB Limited 2009 (5) TMI 48 - CESTAT, BANGALORE and Larger Bench of this Tribunal held that credit is admissible - The Hon'ble High Court took a view that the definition of input services was amended with effect from 01.04.2008 by substituting the word up to in place of from in clause (ii) of Rule 2 (i) of Cenvat Credit Rules making the intention clear i.e. whether inward transportation of input of capital goods or clearance of final product up to place of removal, any service rendered and service tax paid, would fall within the definition of input service - Such amendment made effective from 01.4.2008, transportation charges incurred by the manufacturer for clearance of final products from the place of removal has to be treated as included in the definition of input services - Decided in favour of assessee.
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