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2019 (9) TMI 109 - AT - Central ExciseCENVAT Credit - input services - ‘goods transport agency service’ utilized by them for outward transportation - period prior to 1st April 2008 - credit denied on the ground that freight had been shown separately without inclusion in the assessable value for such goods that were cleared to the domestic market and that, in relation to exports, the port could not be accepted as ‘place of removal.’ HELD THAT:- The issue can be settled without venturing into those. The case made out by the Learned Authorised Representative does not find favour as the assessment of the final product does not in any way impinge upon claim for credit under CENVAT Credit Rules, 2004. Learned Authorised Representative was unable to bring any provision that does so to our notice. The decision of the Hon’ble Supreme Court in COMMISSIONER OF CENTRAL EXCISE SERVICE TAX VERSUS ULTRA TECH CEMENT LTD. [2018 (2) TMI 117 - SUPREME COURT] has also equally made clear that the law as settled by decision of the Larger Bench would hold for the period prior to 1st April 2008. Appeal allowed - decided in favor of appellant.
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