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2017 (1) TMI 486 - AT - Central ExciseCenvat credit - various Input services - gta service - outward transportation up to the place of removal - Held that: - The modus operandi adopted by the appellant clearly shows that the ownership / title of goods were passed on at the buyer's premises. Therefore, the service tax paid on the transportation charges should be considered as input service for the reason that “outward transportation up to the place of removal” is specifically appearing in the definition of input service contained in Rule 2 (l) of the Cenvat Credit Rules, 2004. With regard to the other disputed service, namely, rent-a-cab service, courier and authorized service station service, I find that those services were availed by the appellant for the manufacturing activities and the expenditure on that count have been considered in their books of accounts. Thus, those services are confirming to the definition of input service under the head “activity relating to business - Appeal allowed.
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