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2008 (3) TMI 170 - CESTAT NEW DELHIWhether Cenvat credit could be availed of the duty paid on input capital goods and the service tax paid on input services as a manufacturer of excisable goods and be utilized towards payment of Service Tax on service availed from GTA - service provided by him will be deemed to be an output service u/r 2 - prima facie, of the view that the appellant is entitled to avail of Cenvat credit towards payment of service tax on the output service - stay application is thus allowed
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