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2017 (4) TMI 885 - AT - Central ExciseCENVAT credit - input service - outward transport of biscuits to the depot of PBPL - Held that: - appellants were under obligation to transport biscuits to various depots of PBPL as such obviously the place of removal was/were depots where the appellant was required to supply manufactured biscuit as per direction of the appellant - the appellant has paid Service tax in respect of the input service i.e. the outward transportation of the biscuits to the place of removal. As such, in view of Rule 3 of CCR the appellant has rightly availed Cenvat credit - appeal allowed - decided in favor of appellant.
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