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2008 (1) TMI 227 - CESTAT, CHENNAIService tax paid under GTA service on freight for transport of materials into the factory and for transport of final products to their buyers - Cenvat credit utilized for payment of service tax freight incurred for transport of materials into the factory during the period 1-1-05 to 30-9-05 – as per Explanation to Rule 2(p) CCR, the inward transport is a GTA service and an output service, hence credit utilized validly - prima facie case against the impugned demand and penalties – stay granted
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