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2017 (5) TMI 600 - CESTAT NEW DELHICENVAT credit - input service - GTA service - Held that: - When appellant has sold the goods on FOR basis GTA services are part of inputs as defined u/r 2(l) of CCR, 2004 - reliance also placed in the case of CCE Vs. Parth Poly Wooven Pvt. Ltd. [2011 (4) TMI 975 - GUJARAT HIGH COURT], where it was held that the outward transport service used by the manufacturers for transportation of finished goods from the place of removal upto the premises of the purchaser is covered within the definition of “input service” provided in Rule 2(l) of the CCR, 2004 - appeal allowed - decided in favor of appellant.
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