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2017 (7) TMI 477 - AT - Central ExciseCENVAT credit - GTA service on iron ore and coal - Revenue is of the view that the respondent should have reversed the input service credit on the ground that the iron ore fines and coal fines were not used in the manufacture of final products - Held that: - the issue is no more res integra in view of the decision of the Tribunal in the case of Seven Star Steels Ltd. v. Commissioner of C.Ex., Cus. & S.T., BBSR-II [2013 (5) TMI 119 - CESTAT KOLKATA], where it was held that There is no such provision to reverse credit of service tax availed in relation to such inputs or capital goods when removed from the factory - appeal dismissed - decided against Revenue.
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