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2014 (12) TMI 202 - HC - Service TaxCenvat credit – eligibility of the assessee to utilize the cenvat credit taken by them of the service tax and of the central excise duty, for discharging the service tax liability on GTA services – High Court admitted the appeal of Revenue against the order of Tribunal [2012 (7) TMI 738 - CESTAT, AHMEDABAD] on following questions of law:- Whether the CESTAT, WZB, Ahmedabad is right in allowing use of Cenvat credit for discharging Service Tax on the service falling under the category of “transport of goods by road” treating the same as an “output service” at the end of recipient who has used it as “input service”? Whether the learned CESTAT, WZB, Ahmedabad is right in placing reliance on the judgment of the Hon’ble High Court of Karnataka in the case of Aravind Fashions Limited [2011 (9) TMI 852 - KARNATAKA HIGH COURT] where the facts are different?
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