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2016 (11) TMI 471 - CESTAT NEW DELHIDenial of Cenvat credit - GTA services - whether the demand only on the ground that the factory is considered as a place of removal and any outward transportation beyond the factory is not entitled for credit as per the definition of input service under Cenvat Credit Rules, 2004, justified? - time bar - Held that: - Cenvat credit of ₹ 6,03,113/- in respect of clearances to SEZ (paid and appropriated) and Cenvat credit of ₹ 24,34,593/- in respect of clearances to the customer on which no excise duty was paid are not eligible to the appellant. As already noted the disallowance of these credits were not contested on merit. We find no merit in the contest on time bar as recorded above. They are eligible for credit of remaining amount with reference to clearances to depot and consignment agents. The penalty amount also accordingly reduced equal to credit taken on clearance to customers, as stated above. In these terms, the appeal is partly allowed.
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