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2017 (11) TMI 813 - AT - Central ExciseCENVAT credit - input service - courier service received for the purpose of transporting of the final product ‘Electronic Weighing Machine’ from the factory to the customer’s premises during the relevant periods - Held that: - it has been consistently held in various decisions that if the place of removal is customers’ premises, then the assessee will be entitled to take CENVAT credit on GTA services - To verify whether the goods are valued under Section 4A and all the sales are on FOR basis, these cases need to be remanded to the original authority - appeal allowed by way of remand.
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