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2014 (2) TMI 482 - AT - Service TaxCenvat Credit of service tax paid on GTA services paid on transportation of inputs to the job worker premises and transportation of goods from job worker premises to the depot of the appellant - Held that:- procedures laid down for taking credit cannot be by-passed based on argument of revenue neutrality or the argument that if not appellant someone else could have taken credit. During the relevant time there was considerable confusion about the scope of the expression service used for ‘clearance of final products from the place of removal’ which was used in definition at Rule 2 (l) (ii) of the definition of ‘input service’ - since this issue was one of legal interpretation of rules wherein two views were possible, demand may be restricted to normal period of limitation. - Decided partly in favor of assessee.
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