Transportation Costs to Buyer's Premises Not Eligible for Cenvat Credit u/r 2(1) of Cenvat Credit Rules, 2004.

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....Cenvat Credit - Merely on the ground that the appellant-assessee arranged the transportation for delivery of the goods to the buyer’s premises, they cannot be permitted to claim such transportation as an input service under Rule 2(1) of the Cenvat Credit Rules, 2004 - AT....