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    <title>Availability of Cenvat Credit of Service Tax paid on Transportation – PART - II</title>
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    <description>The availability of Cenvat credit for Service Tax on outward transportation of finished goods hinges on whether such transport falls within &quot;clearance of final products from the place of removal&quot; under Rule 2(l) of the Cenvat Credit Rules, 2004. Tribunal and appellate decisions conflict: NHK Spring India Ltd. allowed credit for transportation from factory to customer, Delhi CESTAT in Gujarat Ambuja denied credit for transport beyond place of removal, while Ahmedabad CESTAT observed the inclusive input service definition could cover outward transportation.</description>
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    <pubDate>Sat, 30 Jun 2007 09:59:00 +0530</pubDate>
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      <description>The availability of Cenvat credit for Service Tax on outward transportation of finished goods hinges on whether such transport falls within &quot;clearance of final products from the place of removal&quot; under Rule 2(l) of the Cenvat Credit Rules, 2004. Tribunal and appellate decisions conflict: NHK Spring India Ltd. allowed credit for transportation from factory to customer, Delhi CESTAT in Gujarat Ambuja denied credit for transport beyond place of removal, while Ahmedabad CESTAT observed the inclusive input service definition could cover outward transportation.</description>
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