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2018 (11) TMI 451 - HC - Central ExciseCenvat Credit – input services - GTA service – procurement of fly ash and supply of cements - round trip transport - freight charges for both types of transports were availed by the assessee – Held that:- The respondent assessee is paying the service tax on the basis of rate fixed for per metric ton, which is to and fro from the cement factory to the Thermal Plant - Tribunal rightly relying on the decision in the case of C.C.E., Guntur [2010 (2) TMI 284 - CESTAT, BANGALORE] has set aside the demand and notice issued by the Department - credit allowed - appeal dismissed - decided against Revenue.
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