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    <title>2018 (8) TMI 945 - CESTAT BANGALORE</title>
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    <description>CENVAT credit was treated as admissible on outward transportation services used for clearance of finished goods from the place of removal because, under Rule 2(l) of the Cenvat Credit Rules, 2004 as it then stood, services used in relation to such clearance fell within the scope of input service. The later amendment substituting &quot;from the place of removal&quot; with &quot;upto the place of removal&quot; was noted but did not govern the relevant period, so the demand was held unsustainable.</description>
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      <description>CENVAT credit was treated as admissible on outward transportation services used for clearance of finished goods from the place of removal because, under Rule 2(l) of the Cenvat Credit Rules, 2004 as it then stood, services used in relation to such clearance fell within the scope of input service. The later amendment substituting &quot;from the place of removal&quot; with &quot;upto the place of removal&quot; was noted but did not govern the relevant period, so the demand was held unsustainable.</description>
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