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2014 (10) TMI 946 - AT - Central ExciseCENVAT credit - input services - outward transportation service from the place of removal - Held that: - The definition of inputs service during the relevant period included in its ambit the transportation from the place of removal - In this regard Karnataka High Court judgment in the case of CCE & ST, LTU Bangalore Vs. ABB Ltd. [2011 (3) TMI 248 - KARNATAKA HIGH COURT] held that transportation charges incurred by manufacturer for clearance for final product from place of removal were included in definition of input service - appeal allowed - decided in favor of appellant.
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