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2022 (7) TMI 821 - AT - Central ExciseIrregular availment of Cenvat credit of service tax - input services - GTA Services - services used beyond the place of removal i.e. factory - HELD THAT:- The dispute in the present case pertains to the period prior to the amendment introduced vide Notification No. 10/2008-CE (N.T.) dated 1 March 2008 effective 1 April 2008 whereby the expression “from the place of removal” was substituted by the expression “upto the place of removal”. Therefore, the issue involved is squarely covered by para 7 of the decision of the Hon’ble Supreme Court in COMMISSIONER OF CENTRAL EXCISE, BELGAUM VERSUS M/S. VASAVADATTA CEMENTS LTD. [2018 (3) TMI 993 - SUPREME COURT] where it was held that tax paid on the transportation of the final product from the place of removal upto the first point, whether it is depot or the customer, has to be allowed. It is also found that the factum of payment of service tax on a reverse charge basis is not at all in dispute in the Show-cause Notice - appeal allowed - decided in favor of appellant.
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