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2011 (7) TMI 617 - AT - Service TaxInput service credit on GTA service for outward transportation of the goods - Revenue denied credit on ground that charges of GTA service are not included in the assessable value of the final products as the place of removal is factory gate - Held that:- Since service charges incurred in this case on GTA service has not formed part of the assessable value. The appellants are not entitled to input service credit on the said service. See CCE, Nagpur vs. Ultratech Cement Ltd (2010 (10) TMI 13 (HC)) - Decided in favor of Revenue.
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