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2016 (6) TMI 436 - AT - Central ExciseDenial of Cenvat credit on GTA services - denial of credit on the ground that the "input service" as defined under Rule 2 (l) of Cenvat Credit Rules, 2004 does not allow credit on transportation beyond the place of removal - whether the transportation of clinker from Shambhupura to Bhatinda cannot be considered as input service for the manufacture of such clinker - Held that:- Considering the series of decisions by various High Courts which have been consistently followed by the various Benches of the Tribunal, it is inclined to follow the ratio followed by these decisions to hold that the appellant is eligible for Cenvat credit on GTA services now under dispute.
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