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2015 (10) TMI 1576 - AT - Service TaxDenial of CENVAT Credit - GTA services - Held that:- In the facts of this case it is the appellant who is the receiver of transport service. It is immaterial as to who facilitates the transportation to the appellant. Accordingly I hold that the appellant is entitled to service tax credit or CENVAT credit on the transportation charges incurred for transport of inputs and materials to its factory. - Decided in favour of assessee.
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