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2011 (1) TMI 251 - CESTAT, NEW DELHIDemand of duty and Penalty - GTA service – Input service - GTA service used for outward transportation from the factory gate to the buyers premises – The submission that the GTA service used for outward transportation from the factory gate to the buyers premises should be treated as input service therefore has to be rejected. - no justification for sustaining the penalty on the appellant - appeal disposed of by upholding the demand of duty alongwith interest and setting aside the penalty
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