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Issues: Whether service tax paid on outward transportation of final products from the place of removal is eligible as input service credit under the CENVAT Credit Rules, 2004.
Analysis: The issue was governed by the interpretation of rule 2(l)(ii) of the CENVAT Credit Rules, 2004. The relevant appellate and High Court decisions had held that outward transportation of final products from the place of removal forms part of input service and, therefore, service tax paid on such transportation is available as credit.
Conclusion: The credit was allowable in favour of the assessee.
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