2012 (7) TMI 223

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....ble goods and they availed the benefit of Cenvat credit under Cenvat Credit Rules, 2004. During the period 2005 to 1.4.2008, they had taken Cenvat credit for service tax paid on outward transportation of goods up to the place of their buyers. Revenue was of the view that they were not eligible for such credit in view of the definition of input service under rule 2(1) of Cenvat Credit Rules, 2004. ....