2011 (7) TMI 617

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..... removal is factory gate - Held that:- Since service charges incurred in this case on GTA service has not formed part of the assessable value. The appellants are not entitled to input service credit on the said service. See CCE, Nagpur vs. Ultratech Cement Ltd (2010 (10) TMI 13 (HC)) - Decided in favor of Revenue.
Mr.Ashok Jindal, J. Present for the Appellant : Shri Manish Saharan,Advocate Pre .....

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..... ed for proposing the demand alongwith interest and proposal for imposition of penalty was also made. The show cause notice was adjudicated and the demands were confirmed alongwith interest and equal amount of penalty by both the authorities. Aggrieved by the said order, the appellants are in appeal before this Tribunal. 4. Learned Advocate submitted that their case is squarely covered by the deci .....

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..... the service charges which do not form part of the assessable value or not? The issue came up before the Hon'ble Karnataka High Court in the case of ABB Ltd. reported in 2010 (23) STR 97 wherein the Hon'ble Karnataka High Court has held that the appellants are entitled to input service credit on GTA service and Hon'ble Bombay High Court in the case of CCE, Nagpur vs. Ultratech Cement Ltd. (supra) .....

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