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2013 (6) TMI 452 - AT - Central ExciseCenvat Credit - GTA Service - Outward transportation - Held that:- The period of dispute in the present case is prior to 01/04/2008, the date on which a significant amendment was brought to Rule 2(l)(ii) of the CCR. The Hon’ble High Court in CCE & ST, Bangalore vs ABB Ltd. [2011 (3) TMI 248 - KARNATAKA HIGH COURT] held that, notwithstanding the Boar’s clarification in Circular No.97/8/2007-ST dt. 23/08/2007, transportation of final products from the place of removal stood within the ambit of the definition of input service prior to 01/04/2008. The benefit of the High Court’s decision is available to the appellant and therefore the impugned order is set aside and this appeal is allowed.
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