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2010 (1) TMI 510 - AT - Service TaxGTA service - abatement of 75 per cent from the value - if the service provider has not availed the benefit of Cenvat credit on inputs and capital goods - should not have been availed the benefit of Notification No. 12/2003-ST also - department had initiated proceedings on the basis of audit observations that appellant had taken credit but there was no declaration on the body of consignment – Held that: - appeals filed by the revenue have no merits and accordingly rejected.
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