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2018 (2) TMI 1111 - HC - Central ExciseCENVAT credit - input service - outward transportation of final products from the place of removal - Rule 2(I)(ii) of CCR - Held that: - issue has been decided in the case of COMMISSIONER OF C. EX. & CUSTOMS Versus PARTH POLY WOOVEN PVT. LTD. [2011 (4) TMI 975 - GUJARAT HIGH COURT], where it was held that main body of the definition of term ‘input service’ is wide and expansive and covers variety of services utilized by the manufacturer. By no stretch of imagination can it be stated that outward transportation service would not be a service used by the manufacturer for clearance of final products from the place of removal - credit allowed - appeal dismissed - decided against Revenue.
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