The CESTAT, Delhi bench has held that the place of removal for the purpose of availaingcenvatcrediot on outward transport is the premises of the buyer under the amended provision in Rule 2(l) of the Cenvat Rules. The appellant, M/s Shree Rajasthan Syntex Ltd, have taken cenvat credit of service tax Rs.1,60,152/- on outward freight during…
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