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2008 (5) TMI 45 - AT - Service TaxAppellant discharged Service Tax liability on the services received from goods transport agency for the period January 2005 to February 2006 through Cenvat credit account instead of paying it by TR 6 challan – as per Explanation to Rule 2(p) of CCR, impugned services are deemed to be output services – hence as per Rule 3(4), payment of tax by way of credit is correct – demand not sustainable – impugned order is set aside - appeal is allowed
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