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2012 (6) TMI 771 - AT - Central ExciseDenial of input service credit - outward transportation service - Inclusion of transportation charges into the assessable, value and claimed input service credit of outward transportation service - Held that:- Clearances have been made by the appellant from the depot and as per the Section 4A of the Central Excise Act, 1944, the depot is the place of removal as the clearances have been made by the appellant from their depot and the same is place of removal. Therefore, the appellants are entitled for input service credit on GTA service upto the depot. - With regard to the denial of CENVAT credit of ₹ 10,354/-, I find that as per the Board's Circular No. 97/8/2007 dated 23.08.2007 the appellant is satisfied all the conditions as the sales are upto the place of buyer and the transportation charges have formed a part of the assessable value, the transportation risk has been borne by the appellant. Therefore, the appellant is entitled for input service credit on GTA service upto the place of removal i.e. place of buyer's door. The view is supported by the decision in the case of Palco Metals Ltd. vs. CCE - [2011 (8) TMI 88 - CESTAT, AHMEDABAD]. Therefore, on the whole, the appellants are entitled for input service credit in the facts of the case. - Decided in favour of assessee.
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