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2015 (9) TMI 306 - CESTAT BANGALOREDenial of CENVAT Credit - goods transport agency service - Held that:- prior to 01.04.2008 when the inclusive part of the definition allowed CENVAT credit in respect of outward transportation from the place of removal, would be valid and credit will be allowable in respect of outward transportation from the place of removal till 01.04.2008, the date on which the words "from the place of removal" were replaced by words "up to the place of removal". It is not the case of the Revenue that the appellants have taken CENVAT credit in respect of transportation from a point "beyond the place of removal". Moreover, it is the claim of the appellant that they had sold the goods on "FOR" destination basis and therefore, the credit was admissible even if definition was to be read as providing for credit "up to the place of removal" - Decision in the case of CCE & ST (LTU) Bangalore Vs ABB Ltd. [2011 (3) TMI 248 - KARNATAKA HIGH COURT] followed - Decided in favour of assessee.
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