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2013 (6) TMI 169 - CESTAT NEW DELHICenvat Credit on service tax on inward transportation - removal of inputs as such - reversal of cenvat credit - held that:- here is no dispute that the appellant at the time of clearance of Cenvat credit availed inputs, as such, had paid an amount equal to the Cenvat credit actually availed in terms of the provisions of Rule 3 (5) of the Cenvat Credit Rules, 2004. The dispute is as to whether in respect of the same inputs, the appellant are also required to reverse the Cenvat credit of service tax paid on the GTA service availed for bringing those inputs to the factory. In view of decisions in Bassi Alloys P. Ltd. vs. CCE, Chandigarh [2010 (1) TMI 308 - CESTAT, MUMBAI], A.R. Casting (P) Ltd. vs. CCE, Chandigarh [2009 (12) TMI 182 - CESTAT, NEW DELHI] & the judgment of Hon’ble Punjab & Haryana High Court in the case of CCE, Chandigarh-I vs. Punjab Steels [2010 (7) TMI 252 - PUNJAB AND HARYANA HIGH COURT], decided in favor of assessee.
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