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2011 (7) TMI 922 - AT - Service TaxCENVAT credit - Outward Freight charges - The department initiated proceedings against the appellant on the ground that the credit on service tax paid on outward freight for transportation of finished goods from 'place of removal' is not admissible - the period involved in this case is January, 05 to July, 07. 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 - Appeal is allowed
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