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2007 (8) TMI 285 - CESTAT MUMBAIRespondents were availing Cenvat credit on the outward transportation charges paid by them to goods transport operators - credit denied on the ground that as per definition of "input service" credit of the Service Tax on GTA for outward transportation is allowed upto factory gate which is the place of removal - extending the credit beyond the point of duty paid removal of the final product, would be contrary to CCR – revenue’s appeal against admissibility of credit, is allowed
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