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2019 (5) TMI 253 - AT - Central ExciseCENVAT Credit - input services - outward freight charges - place of removal - HELD THAT:- The assessee was eligible to take credit of service tax paid on the transportation of semi-finished goods from the factory up to the premises of the job-worker in terms of Board Circular No. 97/8/2007 ST dated 23.08.2007. Further the invoice issued by the assessee for dispatch of goods to the job-worker shows that the goods were Stock Transfer against Form F and the respondent have not transferred the title of the goods. Appeal dismissed - decided against Revenue.
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