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2015 (11) TMI 49 - AT - Service TaxCENVAT Credit - GTA Service - inward transportation of the vehicle from M/s. Maruti Suzuki India Ltd - Held That:- Appellant is entitle for credit in respect of GTA as input service thus demand of ₹ 11,68,494/- is set aside. - Decision made in case of Commissioner v. Shariff Motors [2009 (3) TMI 155 - CESTAT, Bangalore] followed. Credit of ₹ 2,08,665/- availed on building material is not admissible - Penalty of equal amount imposed and upheld by lower authority is maintainable - Decided partly in favour of assessee.
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