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2011 (9) TMI 323 - CESTAT, BANGALORECENVAT Credit Rules, 2004 - Manufacturer of sugar and 'bagasse' is one of the by products - credit taken on service tax paid on GTA services by the appellants in transporting bagasse - Held that the period prior to 1.4.2008, GTA service utilized for 'outward transportation' of final products of the assessee has to be treated as 'input service' in the light of the decision of the Hon'ble High Court of Karnataka in the case of Commissioner of C. Ex. & S.T., LTU, Bangalore Vs. ABB Limited [2011 -TMI - 203985 - KARNATAKA HIGH COURT] - Decided in favor of assessee.
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