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    <title>Availability of Cenvat Credit of Service Tax paid on Outward Transportation – PART - III - Order of the commissioner (appeals) in the matter of NHK Springs Ltd. has been reversed</title>
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    <description>Cenvat Credit for service tax on outward transportation is disallowed where transportation occurs beyond the place of removal, because clearance denotes the removal of final products from factory premises to clear those premises; transport after that point falls outside the statutory meaning of clearance and is therefore not eligible for Cenvat credit, reversing a prior appellate allowance.</description>
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      <title>Availability of Cenvat Credit of Service Tax paid on Outward Transportation – PART - III - Order of the commissioner (appeals) in the matter of NHK Springs Ltd. has been reversed</title>
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      <description>Cenvat Credit for service tax on outward transportation is disallowed where transportation occurs beyond the place of removal, because clearance denotes the removal of final products from factory premises to clear those premises; transport after that point falls outside the statutory meaning of clearance and is therefore not eligible for Cenvat credit, reversing a prior appellate allowance.</description>
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