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2019 (3) TMI 410 - AT - Central ExciseCENVAT Credit - input services - GTA Services - Held that:- In this case, it is an admitted fact on record that the goods were removed from the factory of the appellant for onward sale to its buyers and for that purpose, the GTA service was availed by the appellant. Thus, as per the judgment of Hon’ble Supreme Court in the case of Commissioner of Central Excise and Service Tax Vs. Ultra Tech Cement Ltd. [2018 (2) TMI 117 - SUPREME COURT OF INDIA], GTA service should not be considered as input service for availment of Cenvat benefit. Penalty - Held that:- The issue was highly contentious and resolved by the judgment of Hon’ble Supreme Court - penalty not attracted in the present case. Appeal allowed in part.
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