2016 (7) TMI 1390

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....lates to denial of Cenvat credit on GTA service for transportation of finished goods from depot to the customer premises and freight charges on auction service holding that both the services are not conforming to the definition of input services contained in Rule 2(l) of Cenvat Credit Rules, 2004. 2. Heard both sides and perused the records.  With regard to availment of Cenvat credit on GT....

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....means clause by the expression service used directly or indirectly or in relation to clearance of final products from place of removal Similarly, where the factory is the place of removal freight from factory to customer s premises would be covered by the term service used directly or indirectly, in relation to clearance from place of removal. 3. So far as the freight on auction service is conc....