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2016 (3) TMI 1252 - CESTAT NEW DELHICENVAT credit - GTA services - only dispute in this case is that the appellant was entitled to take Cenvat credit of 25% of the gross amount charged by the goods transport agency and not on the entire amount of service tax paid by the appellant - Held that: - Since the fact is not under dispute that the service tax paid by the appellant was taken as Cenvat credit, denial of such credit is not in confirmity with Rule 3 of the Cenvat Credit Rules, 2004, which mandates that service tax paid on input service received by the manufacturer of final product is eligible for Cenvat credit - denial of credit unjustified - appeal allowed - decided in favor of appellant.
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