Commissioner (Appeals) rules freight beyond port, ICD, or CFS not covered under CENVAT Credit input service claim.

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....CENVAT Credit - scope of SCN - The show-cause notice was issued alleging that outward freight is not included in the input service whereas in the impugned order the Commissioner(Appeals) has held that the place of removal cannot be beyond the port/ICD/CFS. In fact, this is beyond the show-cause notice.....