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2010 (2) TMI 452 - AT - Service TaxCenvat Credit - The appeal filed by the Revenue, the grounds taken are that the manufacturer M/s. Hero Honda Motors Ltd. who appointed the respondent as an authorized dealer arranges to deliver the vehicle at the premises of the respondents at its own cost. The respondents, therefore, did not incur freight and were not required to pay the service tax under GTA.Held that - since assessee had paid service tax under category of 'GTA' to department, it was entitled to avail Cenvat Credit of same.
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