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2016 (11) TMI 1089 - AT - Central ExciseITC - output transportation services - whether the respondents are entitled to take Cenvat credit on outward transportation services when the goods are sold on FOR destination or not? - place of removal - Held that: - Admittedly, when goods are sold on FOR basis, the place of removal is the destination of the goods. Therefore, upto that place, whatever services availed by the assessee is entitled to take Cenvat credit. Admittedly, in this case, goods have been sold on FOR destination basis and transportation charges have been paid by the respondent themselves. Goods were insured and ownership of the goods remained with the respondent till delivery of the goods were made to the customer. In these circumstances, I find that decision in this case of Vesuvious India Ltd. [2013 (12) TMI 1025 - CALCUTTA HIGH COURT] relied on by the appellant is not applicable to the facts of this case to say that services have been availed upto the place of removal of the goods. Assessee is entitled to take Cenvat credit - appeal dismissed - decided against Revenue.
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