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    <title>CENVAT CREDIT ON ‘GTA’ SERVICES OF TRANSPORTING OF GOODS TO DESTINATION</title>
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    <description>CENVAT credit for GTA transportation to destination is allowable only where the service qualifies as an input service and the freight charges were treated as an integral part of the price and included in the valuation of the excisable goods; absent inclusion of the transport value in the goods&#039; price, credit on service tax for GTA services is not admissible.</description>
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      <description>CENVAT credit for GTA transportation to destination is allowable only where the service qualifies as an input service and the freight charges were treated as an integral part of the price and included in the valuation of the excisable goods; absent inclusion of the transport value in the goods&#039; price, credit on service tax for GTA services is not admissible.</description>
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