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2015 (6) TMI 431 - AT - Central ExciseDenial of CENVAT Credit - output transportation service - Circular No. 97/08/2007 dated 23.08.2007 - Held that:- Since appellant has paid service tax by availing cenvat credit as well as in cash. Therefore, the following decision of the Hon'ble High Court of Karnataka in the case of Motorola India Pvt. Ltd. (2006 (7) TMI 223 - HIGH COURT OF KARNATAKA AT BANGALORE) and as S. Subramanyan & Co. (2014 (3) TMI 316 - GUJARAT HIGH COURT ) of the Hon'ble High Court of Gujarat, I hold that appellant has correctly taken the suo moto credit. - Decided in favour of assessee.
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