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2016 (9) TMI 242 - AT - Service TaxCENVAT credit – input service – GTA service – place of removal - Section 4(3)(c) of Central Excise Act, 1944 – input service - Rule 2(l)(ii) of Cenvat Credit Rules, 2004 - credit of service tax on the outward transportation is admissible up to the place of removal, from where the sale of goods took place – Held that: - When the ownership of the goods was passed over to the buyer only after the sale had been made and it is over / completed at the depot; then the place of removal in terms of definition of input service given in Rule 2(l) of CCR, 2004 would be depot of the appellant only. The sale of appellant took place from the depot only . Further, the appellant has included the outward freight charges in the value of the goods being sold to their buyers for the purpose of payment of duty of Central Excise – appellant entitled to CENVAT credit – appeal allowed – decided in favor of appellant.
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