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2014 (6) TMI 1001 - HC - Service TaxCENVAT Credit - GTA Service - Whether the appellant is eligible for CENVAT credit of service tax paid on GTA service utilized in respect of transportation of their final product to the customers premises from the place of removal on FOR destination basis - the decision in the case of CCE GUNTUR Versus THE ANDHRA SUGARS LTD. 2013 (12) TMI 380 - CESTAT BANGALORE contested where it was held that till such amendment made effective from 1-4-2008 notwithstanding the clarification issued by the Central Government by way of their circular transportation charges incurred by the manufacturer for clearance of final products from the place of removal was included in the definition of input service - Held that - the decision in the above case upheld - appeal dismissed - decided against appellant.
The High Court of Telangana and Andhra Pradesh dismissed the appeal as the Tribunal's decision followed a precedent set by the Karnataka High Court in the case of Commissioner v. ABB Ltd. No costs were awarded, and any pending petitions were closed.
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