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2016 (7) TMI 1072 - AT - Central ExciseCenvat Credit - eligible input services - service tax paid on 'loading charges' for loading the goods from their godown into their customer's vehicles - Held that:- based on the definition of place of removal, the premises of C&F agent would be treated as 'place of removal' and hence the goods which are being sold from C&F Agent's premises, would be the 'place of removal'. Therefore, the availment of credit of both loading as well as delivery charges are in order and therefore the impugned order is liable to be set aside. - Decided in favor of assessee.
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