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2012 (10) TMI 297 - AT - Service TaxCenvat Credit - Input Service - Held that:- Cenvat credit can be availed on Service tax paid on outward freight of final goods cleared from the factory to the premises of the customer.As decided in case of [COMMISSIONER OF CENTRAL EXCISE & SERVICE TAX, BANGALORE Versus M/s ABB LTD. and others 2011 (3) TMI 248 - KARNATAKA HIGH COURT], Outward Transportation can be treated as Input Service - in favour of assessee.
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