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2012 (12) TMI 32 - CESTAT NEW DELHICenvat credit on the GTA services - denial of claim as per Notification No. 10/08 CE (NT) dated 1.3.08 - Held that:- As decided in M/s. Shree Rajasthan Syntex Ltd. & Others Versus CCE Jaipur [2011 (8) TMI 265 - CESTAT, NEW DELHI] amendment effected from 18.4.06 vide which the explanation to Rule 2p of the CCR was deleted has not effected the assessees entitlement to avail the Cenvat credit. However, with effect from 1.3.08, with the issuance of Notification No. 10/08-CE(NT), the appellants were not entitled to avail the credit inasmuch as GTA services were specifically excluded the definition of output services. Denial of Service Tax credit for the period prior to 1.3.2008 is not justified and denial of Cenvat credit for the period after 1.3.2008 is to be upheld - set aside the penalties imposed on the appellants as it cannot be held to be a case of any malafide - partly in favour of assessee.
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