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2012 (10) TMI 924 - AT - Central ExciseCENVAT Credit - GTA Services - Revenue contends that appellant is not output service provider and hence cannot pay service tax on outward GTA services from their Cenvat Credit account - Held that:- Assessee engaged in manufacturing of excisable goods and also deemed out-put service provider of GTA service, is entitled to utilize their Cenvat Credit for payment of Service Tax on GTA Services during the period prior to 19/04/2006 when the amendments were carried out to Cenvat Credit Rules - Commissioner has passed the order taking note of the amendment in Cenvat Credit Rules and in view of the statutory provisions - Following decision of Commr. Of C. Ex., Chandigarh vs. Nahar Industrial Enterprises Ltd. [2010 (5) TMI 608 - PUNJAB AND HARYANA HIGH COURT] - Decided against Revenue.
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