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2010 (11) TMI 647 - AT - Service TaxRule 3(4)(e) of the Cenvat Credit Rules, 2004 - Appellants are entitled to utilize the credit in respect of input service towards payment of service tax on GTA services, which is an output service by definition - registered with the Department for Service Tax - Revenue entertained a view that the assessee was not entitled to use the otherwise earned Cenvat Credit for payment of Central Excise tax on GTA services so availed by them - appellate authority also relied upon the various decisions Bhushan Power & Steel Ltd. v. CCE [2007 -TMI - 3566 - CESTAT KOLKATA] - Appeal of revenue rejected - Decided against the revenue
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