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2013 (4) TMI 383 - AT - Central ExciseCenvat credit on Outward Freight Services denied - non admissibility under Rule 2(l) of Cenvat Credit Rules, 2004 as the same are beyond the place of removal - demand for the period November 2005 to March 2008 as evident from SCN - Held that:- As decided in Commissioner of Central Excise & Service Tax, LTU, Bangalore vs. ABB Limited [2011 (3) TMI 248 - KARNATAKA HIGH COURT] and Commissioner of Central Excise & Customs vs. Parth Poly Wooven Pvt. Limited [2012 (25) STR 4 (Guj.)2011 (4) TMI 975 - GUJARAT HIGH COURT], wherein it has been held that up to 01.4.2008, due to the prevailing definition, cenvat credit on outward freight service was admissible. In favour of assessee.
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