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2016 (11) TMI 1475 - AT - Central ExciseCENVAT credit - whether the appellant is eligible to pay service tax towards inward and outward transportation service under GTA through cenvat credit input service register, under Rule 3 (4) of CCR, 2004 in terms of explanation note to Rule 2 (p) of CCR 2004? Held that: - the Tribunal in the case of Shree Rajasthan Syntex Ltd. Vs. CCE, Jaipur [2011 (8) TMI 265 - CESTAT, NEW DELHI] held that cenvat credit of service tax on GTA from cenvat a/c is permissible prior to the issue of N/N. 10/2008-CE (NT) - credit allowed - appeal allowed - decided in favor of appellant.
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