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2016 (10) TMI 793 - AT - Service TaxDenial of CENVAT credit - GTA Services - service tax on freight not paid by Supplier but is paid by respondent who is availing the CENVAT credit - whether the claiming of CENVAT credit by the respondent who is purchaser of goods, justified? - Held that: - as the Service Tax is to be paid under Rule 4(7) and challan is a document for taking credit under Rule 9 of CCR, and the Service Tax is payable for GTA Services under Rule 2 (1) (d) (v) of the Service Tax Rules,1994 by consignor/consignee being manufacturer. Thus, Cenvat credit has rightly been availed - appeal dismissed - decided against Revenue.
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