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2013 (3) TMI 477 - AT - Central ExciseCenvat Credit – Service Tax- Revenue filed an appeal against the order passed by the Commissioner (Appeals).The dispute in the present appeal relates to the Cenvat credit of Service tax paid by the respondents on the GTA service so received by him for transportation of billets which ultimately has been used for manufacture of galvanised parts of transmission tower and lining. The Revenue case is that inasmuch as the said billets are not brought into the respondents factory and are directly sent to the job workers factory, the Service tax paid by the appellant for transportation of said billets is not available to them as credit. Held that: - Tribunal following the decisions of Hon’ble High Court of Bombay in M/s. Coca Cola India Versus COMMISSIONER OF C. EX., PUNE-III [2009 (8) TMI 50 - BOMBAY HIGH COURT] held that GTA service for procuring the MS billets which ultimately has been used for manufacture of galvanised parts of transmission tower and lining sold by the appellant is an input service and the appellant is entitled for the Cenvat credit. Revenue’s appeal is accordingly rejected.
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