2021 (5) TMI 25

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....The issue that arises for consideration in these appeals is whether the service tax paid on GTA services availed for transportation of goods from the factory to the customer's premises is eligible for cenvat credit or not. 2. When the matter came up for hearing, the Ld. Counsel Shri Karthik Sundaram for the appellant submitted that the very same issue has been held in favour of the appellants in ....