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2009 (10) TMI 8 - AT - Service TaxCenvat Credit on outward transportation – GTA service as input service – held that - by reversing the Cenvat credit, the appellant was not retaining any money belonging to the Government and by payment in cash and reversal of debit entry, only procedural irregularity was rectified. The liability of interest has been prescribed where the appellant retains the money which may be due to be paid to the Government which is not the case here
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