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2017 (2) TMI 17 - AT - Central ExciseCENVAT credit - input service - whether GTA service availed by the appellant prior to 1.4.2008 to deliver the output to the buyer at his place shall be construed as input service? - Held that: - reliance was placed in the case of Commissioner of Central Excise, Chennai II Vs. Lucas TVS Ltd. [2016 (4) TMI 189 - CESTAT CHENNAI], and it was held that the service of GTA availed before 1.4.2008 shall be input service according to the term upto the place of removal used in Rule 2(l) of CENVAT Credit Rules, 2004 - appeal allowed - decided in favor of assessee.
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