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2011 (5) TMI 535 - AT - Service TaxCenvat credit - outward freight services - Held that:- There is no dispute on the fact that the outward freight was paid in relation to removal of goods from the place of removal, as the noticees are manufacturer of the goods and the output services are used by them for clearance of final product from their factory - As such, find that the said credit relates to input service for the noticee and hence the same is correctly availed by them - Decided in favour of assessee.
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