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2016 (2) TMI 1009 - HC - Central ExciseWhether the services availed by the manufacturer, for outward transportation of the final products from the place of removal, should be treated as “input service” in terms of Rule 2 (1) (ii) of the CENVAT Credit Rules, 2004, and thereby enable the manufacturer to take credit of the service tax paid on the value of such services? Or whether the “input service” should be limited only to outward transportation upto the place of removal in terms of the inclusive definition? Held that: - the CENVAT credit could not be allowed for services if the value thereof did not form part of the value subjected to excise duty - appeal dismissed - decided against appellant.
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