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2017 (8) TMI 208 - AT - Central ExciseCENVAT credit - GTA Service - place of removal - It was alleged by the department that the service of outward transportation of GTA was rendered beyond the factory gate which is the place of removal in the appellant’s case and therefore the said outward transportation of GTA service was not the input service for the purpose of taking CENVAT Credit - Held that: - the issue of input service credit on the output transportation for the period prior to 01.04.2008 is no longer res integra and is squarely covered by the judgment of the Hon’ble Karnataka High Court in the case of CCE & ST Vs. ABB Ltd. [2011 (3) TMI 248 - KARNATAKA HIGH COURT], where it was held that Credit of service tax paid on outward transportation allowed prior to 1.4.2008 In para 7, it is mentioned that the period is 01.01.2007 to 31.07.2007, for which the appellant has produced the transit insurance policies. The insurer has certified that the two policies cover the risk of raw material as well as the finished goods removed from the appellant’s factory. Appeal allowed - decided in favor of appellant.
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