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2016 (7) TMI 150 - AT - Central ExciseCenvat Credit of service tax paid on GTA services - outward transportation of goods - Held that:- the place of removal is to be considered as the buyer’s premises and, hence, this gets covered within the definition of input service under Rule 2 (l), since the outward transportation service is used by the manufacturer for clearance of the products up to the place of removal. Consequently the Cenvat credit will be allowable as input service. - Decision in the case of CCE, Kolkata IV vs. Vesuvious India Ltd. [2013 (12) TMI 1025 - CALCUTTA HIGH COURT] distinguished - Decided in favor of assessee.
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