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2011 (8) TMI 182 - CESTAT, NEW DELHICenvat credit - GTA service - Provisions of Rule 2(1)(d)(v) of Service Tax Rules, 1994 - The Revenue entertained a view that the GTA service, on which they have paid service tax as recipient, cannot be considered to be input service so as to avail cenvat credit of the same and utilise the same towards payment of duty - Hence, the Tribunal s decision in the case of CCE, Chandigarh vs. Nahar Industrial Enterprises Ltd. [2007 -TMI - 4330 - CESTAT NEW DELHI ] held in favour of the assessee - The Revenue s appeal is accordingly rejected.
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