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2011 (7) TMI 908 - AT - Central ExciseCENVAT credit - GTA services - Rule 3 read with Rule 2(k) of CENVAT Credit Rules, 2004 - The Larger Bench of the Tribunal in the case of ABB Ltd. Vs. Commissioner of Central Excise, Bangalore (2009 -TMI - 34139 - CESTAT, BANGALORE) has held that the services availed by a manufacturer for outward transportation of final products from the place of removal shall be treated as input services in terms of Rule 2(l)(ii) of Cenvat Credit Rules, 2004 - Decided in favor of the assessee
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