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2016 (8) TMI 352 - AT - Service TaxCenvat credit - Allowability - Outward transportation - Appellant discharged service tax liability under GTA services - Held that:- the outward transportation of finished goods manufactured by the appellant would fall within the definition of input service and therefore credit availed by them cannot be denied. If the intention was to deny the credit in respect of outward transportation of finished goods then the same could have been specifically excluded in the definition itself, which however has not been done. Further, if the intention was to deny the credit in respect of outward transportation then there was no need to include the words clearance of the final products from the place of removal in rule 2(l) of the rules relating to the definition of input services. Therefore, by considering the definition of input service in the Cenvat Credit Rules and the decisions of the higher judicial fora the service tax paid on transportation of finished goods from the factory to the premises of the customers can be taken as CENVAT Credit by the appellant and therefore, the denial of the same is not legal and proper. - Decided in favour of appellant
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