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2014 (3) TMI 313 - AT - Central ExciseAvailment of CENVAT Credit - Goods Transport Agency service - Held that:- up to the period 31.03.2008 the assessee is entitled to take input service credit on Goods Transport Agency service - Following decision of COMMISSIONER OF CENTRAL EXCISE & SERVICE TAX, BANGALORE Versus M/s ABB LTD. and others [2011 (3) TMI 248 - KARNATAKA HIGH COURT] - Decided in favour of assessee.
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