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2009 (1) TMI 210 - AT - Service TaxCenvat Credit – utilization of cenvat credit for payment of service tax on GTA service - held that assessee was not entitled to the benefit of explanation to Rule 2 (p) of the Cenvat Credit Rules, 2004 and consequently the GTA services on which they paid service tax was not to be deemed to be output service, with the result that payment of service tax on such service should have been made in cash and not by way of utilization of Cenvat Credit.
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