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    <description>Cenvat credit of service tax paid on Goods Transport Agency services used for outward transportation of finished goods was treated as admissible because the issue was already covered by binding precedent, including the Larger Bench decision in ABB Ltd. and the Karnataka High Court ruling. The settled position meant the Revenue&#039;s challenge lacked merit, and the credit was therefore available to the assessee for outward transportation of final products.</description>
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      <description>Cenvat credit of service tax paid on Goods Transport Agency services used for outward transportation of finished goods was treated as admissible because the issue was already covered by binding precedent, including the Larger Bench decision in ABB Ltd. and the Karnataka High Court ruling. The settled position meant the Revenue&#039;s challenge lacked merit, and the credit was therefore available to the assessee for outward transportation of final products.</description>
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