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2015 (8) TMI 1400 - AT - Central ExciseCENVAT credit - input services - GTA Service - Whether Service Tax paid on transportation charges for transporting goods from the assessee place, such as a factory, warehouse, depot, to the customer falls within the meaning of input service as defined under the Rules and can the assessee be allowed to take Cenvat Credit? - Held that: - Under the on amending definition of the input service contained in Rule 2 (I) of the CCR since the requirement for taking CENVAT Credit was with regard to the clearance of final product from the place of removal, the question as to how and where the ownership/title of the goods passed on the buyer is not the relevant consideration and irrespective of the purpose if service tax has been paid on the transportation of the goods to the buyers premises have been incurred by the respondent, the said should be available at CENVAT Credit. In view of the certain position of law, the respondent shall be eligible for the CENVAT benefit of service tax paid on the GTA service for transportation of goods to its buyers premises - appeal dismissed - decided against Revenue.
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