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2014 (4) TMI 765 - CESTAT NEW DELHICENVAT Credit - GTA Service - Held that:- demand within the limitation period, learned advocate submits that he is entitled to take the credit of the same. However, I find that appellants final product are assessable to duty under Section 4A of Central Excise Act, in which case, they will not be entitled to credit of service tax paid on outward transportation of the goods in terms of law declared by the Tribunal in the case of Ultratech Cement [2012 (12) TMI 941 - CESTAT NEW DELHI]. As it is not clear as to whether the said disputed services were inward or outward transportation, I direct the lower authorities to adjudge on the appellants liability to the credit of Service Tax so paid after verifying the above factual fact. If the appellants are entitled to the Cenvat credit of duty on inward transportation, demand to that extent can be neutralized - Decided in favour of assessee.
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