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2015 (12) TMI 1569 - AT - Central ExciseAvailability of CENVAT on services received outside the factory - input services - 'place of removal' as per Section 4(3)(c) of the Central Excise Act - Held that: - The decision in the case of Commissioner of Central Excise Vs. Adani Pharmachem (P) Ltd. [2008 (7) TMI 102 - CESTAT AHMEDABAD] apply where it was held that prior to 2008, the period of which the dispute relate, the definition of input service included services “used by the manufacturer where directly or indirectly, in or in relation to manufacture of final products from the place of removal”. The words “from the place of removal” were subsequently changed to “upto the place of removal” on 1.4.2008. - prior to 2008, there was no restriction on availment of input services even if, they were received after removal - CENVAT credit allowed - appeal dismissed - decided against Revenue.
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