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2010 (3) TMI 453 - AT - Service TaxCenvat Credit-Input Service- whether the appellants are eligible for Cenvat credit of service tax paid on GTA service availed for outward transportation of finished goods from the factory to the customer’s premises. Held that-C.B.E.C. Circular dated 23.8.2007 clarifying that credit of service tax paid on GTA Service for ownership of goods in transit remained with supplier. Sales claimed as made on FOR basis without producing any evidence. Cenvat credit not admissible.
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