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2014 (4) TMI 189 - AT - Central ExciseAvailment of CENVAT Credit - Whether, appellants were entitled to CENVAT credit on the services provided to them by commission agents (procurement of purchase orders on commission basis) during the periods of dispute (April 2007 to March 2008 in the case of the first appellant and April and May 2007 in the case of the second appellant) - 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 held that, notwithstanding the Board's clarification in Circular No. 97/8/2007-ST dated 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 in [2011 (3) TMI 248 - KARNATAKA HIGH COURT] is available to the appellant - Decided in favour of assessee.
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