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2013 (2) TMI 590 - AT - Central ExcisePlace of removal - CENVAT credit on storage and warehousing charges paid at the depot - Held that:- Appellant is selling from the depot and depot is the place of removal as defined in Section 4(3)(c) of the Central Excise Act, 1944. If depot is the place of removal, service tax paid on services received upto the place of removal is an eligible input service under Rule 2(1) of the CENVAT Credit Rules, and the appellant is entitled for credit of service tax paid on storage and warehousing charges incurred at the depot - In favour of assessee
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