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2016 (6) TMI 197 - CESTAT MUMBAICenvat credit on service tax payment on GTA service - denial of claim on the ground that as per Rule 2(l) of Cenvat Credit Rules 2004, the credit can be availed only on the "input service" which is used by the manufacturer in or in relation to the manufacture of final products and clearance thereof upto place of removal - Held that:- There is no dispute that the appellant have paid the service tax on GTA service, which was pdrformed for transportation of goods from their Allahabad unit to Kalher depot. Therefore in my view the service tax paid in respect of certain service even if service was undertaken other than the appellants factory, the credit can be availed at any one place Even if the service tax is not required to be paid and if the assessee pay the service tax, the same can be taken as Cenvat Credit. In the present case, since on the GTA service their Allahabad unit has already paid the service tax, the appellant was not required to pay the service tax once again therefore the service tax paid by the appellant is admissible as Cenvat Credit to the appellant. Thus the appellant is entitled for the Cenvat Credit. - Decided in favour of assessee
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