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2013 (11) TMI 1506 - AT - Service TaxCENVAT Credit of service tax paid of GTA service - Retreading of tyres - Goods Transport Agency service - Held that:- any test with reference to ‘place of removal’ cannot be applied in the case of output service because said expression is defined in Central Excise Act and has relevance for the purpose of paying excise duty. In the case of services which are intangible, place of removal cannot be determined easily and the expression ‘place of removal’ defined in Central Excise Act for determining excise duty payable cannot apply. I am also not in agreement with the argument that transportation of tyres to and fro from the place of repair has no nexus with the output service because the service is undertaken as per the contract. Therefore, I am of the view that the case law quoted by the Ld. AR in the matter of excisable goods is not relevant to the facts of this case. In the circumstances, I set aside the orders of the lower authorities and allow the appeal holding that Cenvat credit on the GTA service will be available to the appellant - Decided in favour of assessee.
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