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2019 (5) TMI 652 - CESTAT KOLKATACENVAT Credit - input service - outward transportation upto March, 2008 - place of removal - Period involving prior to the amendment of the definition of “input service” under Notificaion No. 10/2008-CE (N.T) dated 01.03.2008 - HELD THAT:- The issue of availability of CENVAT Credit paid on outward transportation upto March, 2008 i.e. prior to the amendment of the definition of “input service” under Notificaion No. 10/2008-CE (N.T) dated 01.03.2008 has been decided by the Hon’ble Supreme Court in the case of Commissioner of Customs, Central Excise & Service Tax, Guntur Vs. Andhra Sugars Limited [2018 (2) TMI 285 - SUPREME COURT] where it was held that Once it is accepted that place of removal is the factory premises of the assessee, outward transportation ‘from the said place’ would clearly amount to input service. That place can be warehouse of the manufacturer or it can be customer’s place if from the place of removal the goods are directly dispatched to the place of the customer. One such outbound transportation from the place of removal gets covered by the definition of input service. Thus, the appellant/assessee is eligible for availment of CENVAT Credit of outward transportation of goods from the place of removal to the warehouse or customer’s place - appeal allowed - decided in favor of appellant.
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