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2012 (4) TMI 531 - AT - Central ExciseDenial of CENVAT credit - Goods transport agency (GTA) service - whether outward transportation of goods was covered by the definition of input service under Rule 2(l) of the CENVAT Credit Rules, 2004 for the period prior to 01/04/2008 - Held that:- outward transportation of goods was covered by the definition of input service prior to substitution of the word upto for the word from in clause (ii) of Rule 2(l) - Following decision of Commissioner Vs. ABB Ltd. [2011 (3) TMI 248 - KARNATAKA HIGH COURT] - Decided in favour of assessee.
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