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2012 (11) TMI 329 - AT - Service TaxCENVAT credit of Service tax paid on GTA service which was availed for clearance of their final products from the place of removal to customers’ premises - denial of benefit on the ground that the service used by them for such transportation of goods was not an ‘input service’ as defined under Rule 2(l) of the CENVAT Credit Rules, 2004 – Held that:- As per the amended definition of ‘input service’, any service used by the manufacturer of final product, whether directly or indirectly, in or in relation to the manufacture of final product and clearance of final product up to the place of removal is an ‘input service’ on which CENVAT credit could be claimed for a period after 31-3-2008 - service so used is not coming within the ambit of the definition of ‘input service’ for the period after 31-3-2008 - appellant is not entitled to claim CENVAT credit on the GTA service used by them for transportation of their final product from the place of removal for any period after 31-3-2008 - appellant cannot claim CENVAT credit for the period after 31-3-2008 and therefore Appeal No. E/361/2010 can only be partly allowed - amount of CENVAT credit admissible to the appellant has to be requantified and the interest payable by them will also have to be redetermined - matter remanded to the original authority
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