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2016 (8) TMI 1056 - AT - Service TaxCenvat credit - service tax paid on the freight incurred for movement of goods from their depot to another depot of their own - Held that:- it is found that the place of removal in respect of the goods sold from depot is the depot from which the goods are sold. Therefore, the services received prior to sale from a depot, like transportation from one depot to another would be admissible as the credit by referring the decision of Tribunal in the case of Brakes India Ltd. Vs. CCE [2005 (1) TMI 211 - CESTAT, CHENNAI]. Accordingly, the credit of service tax paid on transportation of goods from one depot to another is allowed. Cenvat credit - service tax paid on maintenance of garden service - Held that:- it is noticed that the appellants are not in a position to clarify the details asked by the Commissioner (Appeals). Even in the Tribunal they were unable to point out the exact nature of services used. In these circumstances, the decision of the Commissioner (Appeals) to remand the matter to the original adjudicating authority is upheld. - Decided partly in favour of appellant
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