2012 (6) TMI 305

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..... ers for transportation of finished goods from the place of removal upto the premises of the purchaser is covered within the definition of input service provided in Rule 2(1) of the CRR - it makes no difference for allowing Cenvat credit whether the goods are cleared for export purpose or for domestic purpose up to the place of removal - against revenue.
Shri D.N. Panda, J. Present for the Appe .....

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..... he judgement as under:- We must, however, for our curiosity reconcile the expression from the place of removal occurring in the earlier part of the definition with words upto the place of removal used in inclusive part of the definition. Counsel for the assessee submitted that when a manufacturer transports his finished products from the factory without clearance to any other place, such as godo .....

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