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2009 (5) TMI 740 - CESTAT, NEW DELHIExtract: ....... of Cenvat Credit Rules of Cenvat Credit can be utilized by the manufacturer for payment of service tax on GTA service. 3. emsp In view of the above decision, I find that impugned orders are not sustainable. Accordingly, impugned orders are set aside. All the appeals are allowed with consequential relief. (Dictated and pronounced in the Open Court)
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