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2013 (10) TMI 797 - AT - Central ExciseGoods Transport Service – Waiver of Pre-deposit – Held that:- The services have very clear nexus with the manufacturing activity and are specifically covered by the definition of ‘input services’ at Rule 2 (l) of CENVAT Credit Rules, 2004 - Relying upon Ramala Sahkari Chini Mills Ltd. Vs CCE Meerut [2010 (11) TMI 34 - SUPREME COURT OF INDIA] - Inputs are tangible goods and input services are intangible and therefore the degree of nexus that can be proved for inputs will be on a different footing as compared to input services - the inclusive portion of the definition in Rule 2(l) that input services of the nature are of a kind specified in the inclusive part of the definition. The goods are sold by the applicant at the premises of the customers and they paid excise duty on the value inclusive of freight - the Tribunal had allowed credit on GTA services for outward transportation of goods from the factory to the buyers premises and the arrangement of selling the goods continued to be the same for the present period also and there has been no change in law either – waiver of pre-deposit of dues granted – Stay granted.
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