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2011 (7) TMI 616 - CESTAT, DELHIInput service credit on GTA service for outward transportation of the goods - Revenue denied credit on ground that sale is taken place at the factory gate - Held that:- High Court in the case of ABB Ltd (2011 (3) TMI 248 (HC)) held that prior to 1.4.2008 wherein an amendment has taken place relating to 'place of removal' by inserting the word 'upto' in place of word 'from' in clause (ii) of Rule 2(1), if the manufacturer has availed the GTA service and paid service charges, the appellants are entitled to input service credit. In this case, it is not in dispute that the appellants borne the GTA service charges, therefore, appellants are entitled to input service credit on GTA service - Decided in favor of assessee.
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