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2008 (3) TMI 144 - CESTAT NEW DELHIAvailability of credit of manufacturing activity for utilization towards payment of Service Tax on Goods Transport Agency service - GTA Service so received by the appellants would have been covered under definition of “input service” u/r 2(p) CCR, so it shall be deemed to be “output service” - therefore, they were entitled to utilize credit of the tax paid on the input GTA service (availed by them in connection with receipt of inputs into their factory), for payment of tax on such service
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