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2013 (7) TMI 920 - HC - Service TaxCENVAT credit - GTA service - input service or not? - interpretation of statute - Board Circular No. 345/4/2005-TRU, dated 3-10-2005 - Whether the Tribunal was right in holding that the respondents did not provide any taxable service though they did manufacture an excisable product? - Held that: - this court in the case of The Commissioner of Central Excise Versus M/s. Cheran Spinners Limited [2013 (8) TMI 215 - MADRAS HIGH COURT], has held that the recipient of GTA services, by virtue of the Explanation to Rule 2(p) of the CENVAT Credit Rules, as a provider of output service, was entitled to all benefits that a person providing input service would be entitled to in the matter of CENVAT credit adjustment, and the appeal of Revenue was rejected - following the same in the present case, the apppeal is dismissed - decided in favor of assessee.
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