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2008 (1) TMI 298 - CESTAT NEW DELHIGTA Service – as per Explanation provided u/r 2 (p) CCR, it shall be deemed to be “output service” - appellants, while paying service tax on GTA Service availed in connection with removal of their final product from factory, were doing so on an “output service” - so they were entitled to utilize credit of tax paid on the inputs GTA service, for payment of service tax on such service - disallowance of payment of Service Tax in respect of output service from the Cenvat account is not sustainable
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