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2015 (12) TMI 262 - AT - Service TaxDenial of CENVAT Credit - GTA service - Held that:- As per Rule 3(1) of the Cenvat Credit Rules, 2004 a manufacturer of dutiable excisable goods can take credit of input services received by him. In the present facts, freight is paid by M/s. Parle Products Pvt. Limited and not by the appellant. The Service Tax paid under the challans on reverse charge basis has thus, to be considered as Service Tax paid by M/s. Parle Products, Pvt. Limited and not by the appellant. Cenvat credit of such Service Tax paid is not admissible to the appellant. - Decided in favour fo Revenue.
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