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2018 (10) TMI 527 - AT - Central ExciseCENVAT Credit - input services received from Foreign service provider - reverse charge mechanism - place of removal - Held that:- In both the orders of the lower authorities, it was not disputed that all the services are related to Sales Promotion Marketing of the goods exported by the appellant, therefore, even though services even not used in the manufacture of final product or upto place of removal, credit is admissible by virtue of inclusion clause of definition under Rule 2(l) of Cenvat Credit Rules, 2004. From the definition of input service, it can be seen that in the inclusion clause, Sales Promotion Marketing etc. are specifically included in the definition. This inclusion removes any doubt that even though these services were not used in relation to manufacture but by specific inclusion, credit was allowed. There is no doubt that the services in question are input service in terms of definition of input service - appeal allowed - decided in favor of appellant.
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