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2023 (10) TMI 802 - AT - Central ExciseDisallowance of CENVAT Credit - input services - GTA Services - place of removal - HELD THAT:- The issue in dispute is no longer res integra. The final decision on the entitlement of the CENVAT credit for the period prior to the amendment of rule 2(l) of CENVAT Credit Rules, 2004 has been set out by the Hon’ble Supreme Court in re Vasavadatta Cements Ltd, [2018 (3) TMI 993 - SUPREME COURT] though first decided by the Tribunal in ABB Ltd [2009 (5) TMI 48 - CESTAT, BANGALORE] and approved thereafter by the Hon’ble High Court of Karnataka in disposing off appeal of Revenue in [2011 (3) TMI 248 - KARNATAKA HIGH COURT], did not appear to have been followed by the adjudicating authority and probably on the premise that the matter was before the Hon’ble Supreme Court. With the finality accorded by the Hon’ble Supreme Court, the demand for the disputed period does not sustain. Appeal allowed.
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