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2012 (10) TMI 623 - AT - Central ExciseCenvat credit on GTA services - manufacture of biscuits on job work basis – Held that:- Appellants claimed and avail cenvat credit in respect of service tax paid by them on outward transportation of the goods from their factory to the depot/ premises of principal - appellant has paid service tax in respect of the input service i.e. the outward transportation of the biscuits to the place of removal. As such, in view of Rule 3 of Cenvat Credit Rules the appellant has rightly availed cenvat credit - orders denying cenvat credit to the appellant is not sustainable.
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