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2018 (12) TMI 663 - AT - Central ExciseCENVAT Credit - input services - GTA Service for outward transportation of the goods from factory to buyers’ premises - sale on FOR basis - place of removal - Held that:- This issue is no longer res integra and has been settled by the Hon’ble Apex Court in the case of Andhra Sugars Ltd., [2018 (2) TMI 285 - SUPREME COURT OF INDIA] where it was held that Once it is accepted that place of removal is the factory premises of the assessee, outward transportation ‘from the said place’ would clearly amount to input service - credit allowed - appeal allowed - decided in favor of appellant.
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