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2016 (5) TMI 1240 - AT - Central ExciseAdmissibility - Cenvat Credit of GTA Services availed by the Appellant from the factory gate to their godown/depots - Held that:- the goods are sold from the godowns/depots of the Appellant and no sales are effected at the factory gate. Reliance placed by the department on the wording of Notification No.20/2007-CE dated 25.04.2007, to the effect that place of removal and point of clearance will be the factory gate of the Appellant, is mis-placed and is not the correct appreciation of law made by the First Appellate Authority. In the light of definition of input service given in Rule 2(l) of CCR read with the definition of place of removal , as defined in Section 4(2)(c) of the Central Excise Act, it is held that input service credit of the services availed upto the place of removal is admissible and in the present Appeals filed by the Appellant the place of removal will be godown/depots from where goods are sold and not the factory gate. - Decided in favour of appellant
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