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2018 (11) TMI 217 - AT - Central ExciseCENVAT Credit - input services - outdoor catering service - outward transportation service - rent-a-cab service. Outdoor catering service - N/N. 03/2011-CE dated 01.03.2011 - Held that:- Larger Bench of this Tribunal in the case of Wipro Ltd Vs. CCE, [2018 (4) TMI 149 - CESTAT BANGALORE] has held that outdoor catering service is not an input service after the amendment from 01.04.2011 - denial of credit upheld. Freight outward charges - denial on the ground that the Joint Commissioner found that the invoices submitted on the credit was availed on transportation of export cargo up to the place of destination i.e. outside Indian Territory - Held that:- The case of the appellant is that he has claimed outward transportation up to the Port of export and has not claimed beyond the Port of loading and the Commissioner (A) has wrongly relied upon the Order-in-Original which is based upon the observation of the Joint Commissioner that in the invoices, the appellant has claimed CENVAT credit on transportation up to the place of destination whereas, in fact, the appellant has only claimed CENVAT credit on transportation up to the Port which is a place of removal in case of export - case needs to be remanded back to the original authority for the purpose of verifying whether the appellant has claimed CENVAT credit on freight outward up to the place of the Port or beyond. Appeal allowed by way of remand.
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