Clarification on Cenvat Credit for service tax on GTA services up to removal point u/r 2(t) of Cenvat Rules 2004.

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....Cenvat Credit of service tax paid on GTA service - upto the place of removal - The interpretation of Rule 2(t) of the Cenvat Credit Rules, 2004, which is in conflict with the provision of Central Excise Act, 1944, has to be avoided. - AT....