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2016 (11) TMI 190 - AT - Central ExciseCENVAT credit - Input service - GTA service - Rule 2(l) of the CENVAT Credit Rules 2004 - Held that: - the Hon’ble High Court of Bombay in the case of CCE Nagpur Vs Ultratech Cement Ltd [2010 (10) TMI 13 - BOMBAY HIGH COURT ] has considered the issue at length and held that definition of input service under Rule 2(l) of CENVAT Credit Rules is very vide and covered not only services which are directly or indirectly used in or in relation to the manufacturing of final product but also after manufacture of final product - Appeal allowed partly.
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