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2017 (7) TMI 158 - AT - Central ExciseCENVAT credit - outward transportation of Service Tax paid on their finished goods for sale on FOR destination basis - Held that: - The admitted facts on record are that the appellant was supplying goods, on FOR destination basis, had taken out insurance for transit and that the sales price included the freight element - the ruling of the larger Bench of this Tribunal in the case of ABB LTD. Versus COMMISSIONER OF C. EX. & ST., BANGALORE [2009 (5) TMI 48 - CESTAT, BANGALORE], squarely covers the issue in favor of the appellant, where it was held that services availed by a manufacturer for outward transportation of final products from the place of removal be treated as an input service in terms of Rule 2(1)(ii) of the CENVAT Credit Rules, 2004 and thereby enabling the manufacturer to take credit of the service tax paid on the value of such services - credit allowed - appeal allowed - decided in favor of appellant.
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