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2012 (9) TMI 74 - AT - Service TaxCenvat credit on GTA services – alleged that such credit of tax paid on such services of Goods Transport Agency was taken on documents that are not specified under Rule 9 of Cenvat Credit Rules, 2002 – Held that:- Rule 9 of the Cenvat Credit Rules does not specify any document based on which the person who is paying Service Tax from PLA account or Cenvat Credit Account as a receiver of service can take credit - matter remanded to the adjudicating authority for de novo consideration
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