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2014 (9) TMI 673 - HC - Service TaxCenvat Credit - GTA - input services - tribunal allowed the credit on outward transportation - Held that:- The Tribunal also relied on observations of the Supreme Court in All India Federation of Tax Practitioners v. Union of India - [2007 (8) TMI 1 - Supreme Court]. The Supreme Court observed that Service Tax and Excise duty are consumption taxes to be borne by the consumer and therefore if credit is denied on transportation service the levy of service tax on transportation will become a tax on business rather than being a consumption tax. The Tribunal observed that the submission of the Revenue that the CENVAT credit cannot be allowed for service if the value thereof does not form part of the value subjected to excise duty runs counter to the fundamental concept of Service Tax laid down in All India Federation of Tax Practitioners’ case. We concur with this analysis. - Credit allowed - Decided against the revenue.
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