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2010 (10) TMI 356 - CESTAT, NEW DELHICenvat credit - GTA - it is the credit of service tax paid which is available to the assessee and not credit of service tax payable - the original adjudicating authority having held that there was no mala fide intention on the part of the assessee to evade duty - The demand having been raised after the normal period of limitation, is ‘prima facie’ barred by limitation - Decided in the favour of the assessee
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