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2018 (4) TMI 897 - AT - Central ExciseCENVAT credit - input services - GTA Service - denial on the ground that such service was utilized by the appellant for its ex-work sale of goods - Held that: - in the case of ABB Ltd [2009 (5) TMI 48 - CESTAT, BANGALORE] the Tribunal has held that services availed by the manufacturer for out forward transportation of final product from the place of removal, should be treated as a input service, in terms of Rule 2(l)(ii) of the CCR 2004 - CENVAT credit should be available on GTA service is reasonable. Extended period of limitation - Held that: - Since the Department has not specifically adduced any evidence regarding the clandestine motive of the appellant in defrauding the Government Revenue, cenvat credit denied to the appellant by invoking the extended period of limitation cannot be sustained. Appeal allowed - decided in favor of appellant.
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