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    <title>Credit of Service Tax paid on Freight for Sale of Goods on FOR Basis</title>
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    <description>Whether input credit of service tax on freight for sales on a FOR basis is admissible depends on the meaning and effect of place of removal under Section 4 and the Cenvat Credit Rules; the cited circular interprets how removal location and the nature of the freight service determine Cenvat/service-tax credit eligibility.</description>
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      <description>Whether input credit of service tax on freight for sales on a FOR basis is admissible depends on the meaning and effect of place of removal under Section 4 and the Cenvat Credit Rules; the cited circular interprets how removal location and the nature of the freight service determine Cenvat/service-tax credit eligibility.</description>
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