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2018 (6) TMI 576 - AT - Central ExciseCENVAT credit - input services - clearing and forwarding agency services - expenses incurred beyond the place of removal - Held that:- CENVAT credit is the mechanics by which the cascading effects of taxation are eliminated. Necessarily, if tax paid on output has not excluded any cost of input/input service, then the tax availed on such input service should not be excluded from entitlement to CENVAT credit - As the price of goods at the place of removal is subject to levy of excise duty, the objective of CENVAT credit mandates that all such heads of costs which go into such price should not be excluded from eligibility to credit. Considering the nature of expenditure, therefore, the tax paid thereon would have to be neutralized - appeal allowed - decided in favor of appellant.
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