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2018 (4) TMI 900 - AT - Central ExciseCENVAT credit - input services - freight charges for outward transportation of the goods cleared from the factory - Held that: - The transportation incurred for clearances of the goods from factory to the port is within the term of “clearances of goods up to the place of removal” therefore, GTA is a service in the present case covered under the definition of input service - appeal allowed - decided in favor of appellant.
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