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2017 (5) TMI 1535 - AT - Central ExciseCENVAT credit - input services - outward freight (GTA service) - period April 2005 to March 2008 - Held that: - on interpreting the definition and scope of “input services”, the Hon'ble Gujarat High Court in Parth Poly Wooven Pvt. Ltd`s case [2011 (4) TMI 975 - GUJARAT HIGH COURT] observed that the Service Tax paid on outward freight services tax upto 01.04.2008 would fall within the scope of input services as defined under Rule 2(l) of CCR 2004 - credit allowed - appeal allowed - decided in favor of appellant.
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