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2018 (11) TMI 1707 - AT - Central ExciseCENVAT Credit - input services - Outward Transportation of their final product i.e., from the place of removal to their customer’s premises - period involved is prior to March, 2008 - amendment in the definition of input services - HELD THAT:- The issue is no more res-integra and stands settled by the Hon’ble Supreme Court’s latest decision in the case of Commissioner of Central Excise, Belgaum vs. Vasavadatta Cements Ltd., [2018 (3) TMI 993 - SUPREME COURT]. It stands held by the Hon’ble Supreme Court that such GTA Services utilized for outward transportation of the manufactured product would be cenvetable input services for the period pre 01.04.2008 when the expressions were changed to “upto the place of removal”. As we have already held in favour of the assessee they are entitled to avail the credit of the same in their cenvat credit account by reversing the debit entry, made by them. The interest angle involved, if any, would be re-examined by the Lower Adjudicating Authority - appeal disposed off.
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