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    <title>Availability of Cenvat Credit of Service Tax paid on Transportation</title>
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    <description>Cenvat Credit for service tax on outward transportation beyond the place of removal is not available because rule 2(l) of the Cenvat Credit Rules, 2004 does not treat transportation from the place of removal as part of &quot;clearance of final products from the place of removal.&quot; The statutory definition of place of removal appears in Section 4(3)(C) of the Central Excise Act, 1944. The decision may be revisited by a larger bench or higher forum, and claimants should be cautious in availing credit for such transportation services.</description>
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    <pubDate>Tue, 19 Jun 2007 18:05:00 +0530</pubDate>
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      <title>Availability of Cenvat Credit of Service Tax paid on Transportation</title>
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      <description>Cenvat Credit for service tax on outward transportation beyond the place of removal is not available because rule 2(l) of the Cenvat Credit Rules, 2004 does not treat transportation from the place of removal as part of &quot;clearance of final products from the place of removal.&quot; The statutory definition of place of removal appears in Section 4(3)(C) of the Central Excise Act, 1944. The decision may be revisited by a larger bench or higher forum, and claimants should be cautious in availing credit for such transportation services.</description>
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