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    <title>2015 (7) TMI 511 - MADRAS HIGH COURT</title>
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    <description>Cenvat credit was held available for service tax paid on Goods Transport Agency services used for inward transportation of raw materials, because the issue was already covered by a binding earlier Madras HC decision against the Revenue. Applying that precedent to identical facts, the Court followed the same ratio and sustained the assessee&#039;s entitlement to the claimed credit. The substantial question of law was answered consistently with the earlier ruling, and the Revenue&#039;s challenge failed.</description>
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      <description>Cenvat credit was held available for service tax paid on Goods Transport Agency services used for inward transportation of raw materials, because the issue was already covered by a binding earlier Madras HC decision against the Revenue. Applying that precedent to identical facts, the Court followed the same ratio and sustained the assessee&#039;s entitlement to the claimed credit. The substantial question of law was answered consistently with the earlier ruling, and the Revenue&#039;s challenge failed.</description>
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      <pubDate>Thu, 18 Jun 2015 00:00:00 +0530</pubDate>
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