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2017 (9) TMI 210 - AT - Central ExciseCENVAT credit - input service - transportation service - place of removal - whether the service of transportation upto the customer's doorstep i.e. "FOR destination" sales where the entire cost of freight is paid and borne by the manufacturer, would be "input service" within the meaning of Rule 2(1) of the CC Rules, 2004? - Held that: - the identical issue has come up before the Tribunal in the case of RCL Cement Limited Vs. CCE, Shillong [2016 (9) TMI 45 - CESTAT KOLKATA], where it was held that credit of service tax paid on the outward freight during the relevant period was correctly taken by the appellant - the claim of cenvat credit on outward freight of the appellants is allowed - appeal dismissed - decided against Revenue.
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