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2011 (2) TMI 461 - AT - Service TaxCondonation of delay - whether CENVAT credit can be utilized for payment of service tax on GTA services - The basic contention of the Department is that recipients of GTA service are not output service providers and hence, they cannot utilize CENVAT credit for payment of service tax on GTA service - As such, as far as the period beyond 18-4-2006 is concerned, I hold that the appellant/respondent-assessees are not entitled to utilize CENVAT credit for payment of service tax on GTA service and therefore, the duty demand and demand of interest are justified - Appeal is disposed of
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