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2011 (12) TMI 445 - AT - Central ExciseCENVAT credit of service tax paid on various input services - Cenvat credit availed on Service Tax paid on GTA service from factory to buyer’s premises - revenue contends that Service Tax paid on transport cost is permissible as Cenvat credit only if the transportation is done up to the place of removal. Buyer’s premise is not the place of removal but that is place of delivery - Held that:- Service extends to the stage of handing over the goods to the customers for whom it is meant and therefore, any service tax paid upto that point, is to be taken into consideration while granting the CENVAT benefit and therefore no illegality in the impugned orders, which calls for interference - Following decision of C.C.E. & S.T, Belgaum v. Vasavadatta Cements Ltd. [2010 (9) TMI 865 - KARNATAKA HIGH COURT] - Decided in favour of assessee.
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