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2007 (9) TMI 220 - CESTAT, CHENNAIAppellants are manufacturers of Polyester Yarn - Goods Transport Agency’s Service availed - credit of duty paid on inputs and capital goods as also credit of service tax paid on input services was utilized - department objected to such utilization of credit – as per explanation to the definition of ‘Output Service’ u/r 2(p) CCR, GTA Service on which the assessee paid the service tax should be deemed to be their ‘Output Service’ – credit utilization was justified – assessee’s appeal allowed
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