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2010 (11) TMI 468 - CESTAT, NEW DELHICenvat credit - Service Tax was paid by consignment agent on GTA services availed by him for transporting the goods from the input manufacturer premises to his premises - such service availed by the consignment agents of input manufacturers do not stand availed by the present manufacturer, who has purchased such inputs from the consignment agents - Decided against the assessee by way of direction to deposit the duty amount
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