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2013 (6) TMI 26 - CESTAT AHMEDABADNon compliance of or pre-deposit ordered by commissioner (appeals) - utilization of the cenvat credit for the discharge of service tax liability on the GTA services. - held that:- since the first appellate authority has not decided the order on merits, we are precluded from considering the merits and disposing the appeal. - matter remanded back to the first appellate authority to reconsider the issue afresh and pass an order on merits without insisting any amounts as pre-deposit.
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