Manufacturer was entitled to credit of ST paid on outward transportation up to customer's premises: HC

GST/Cenvat: Transport services used by assessee, a manufacturer, for outward transportation of final products from place of removal upto premises of purchaser would be covered within definition of 'input service' provided in rule 2(l) of Cenvat Credit Rules and assessee was eligible to take cenvat credit of service tax paid on value of such services

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