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2009 (5) TMI 241 - AT - Service TaxGTA service - Revenue proceeded against the appellants on the ground that they availed input service credit in respect of transport charges paid for onward transportation of goods beyond the ‘place of removal’. - Commissioner (Appeals) in the impugned order has held that in terms of Cenvat Credit Rules, the charges incurred by the appellants for transportation of finished goods beyond the factory gate are not eligible for input service credit. - Board’s Circular No. 97/8/2007 dated 23-8-2007 stating that credit on transportation admissible if sale took place at buyer’s premises - the appellants sold the goods to their buyer on F.O.R. basis. On going through the Board’s Circular, it is seen that the appellant’s case is covered by the Board’s circular. Even though the Circular is of year 2007 and period involved is prior to that, the Circular appears to be clarificatory in nature. The beneficiary Circular has to be implemented with retrospective effect – credit is admissible - we allow the appeal
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