Service tax credit on branch transfer

A company send it's goods to branch after making Excisable bill and further pay differencial excise duty on it when branch sell to party.

in this case can company take credit of service tax paid on freight while goods sent to branch?

please provide a case law or rule or any reference.

Replies (2)
Yes because the deemed place of removal would be branch
Refer service tax master circular 23.08.07

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