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2012 (9) TMI 869 - AT - Central ExciseDenial of CENVAT credit - Goods Transport Agency Service - Intrepretation of input service - Held that:- outward transportation of goods from the factory (place of removal) was very much within the scope of the definition of input service given under Rule 2(l) as this rule stood prior to 01/04/2008. The period of dispute in the present case is also prior to 01/04/2008 - Following decision of Commissioner vs. ABB Ltd. [2011 (3) TMI 248 - KARNATAKA HIGH COURT] - Decided in favour of assessee.
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