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2012 (5) TMI 427 - AT - Service TaxCenvat credit on GTA services - receipt or non receipt of inputs in factory premises - held that:- the adjudicating authority in the present case has come to the conclusion that the GTA service on which the cenvat credit is claimed would not be admissible, when the inputs itself were not received in the factory during the relevant period. - However, the respondent claimed that all the documents relating to transportation of the inputs to their factory were produced before the ld.Commissioner (Appeals) - matter remanded back for fresh decision.
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