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2008 (3) TMI 175 - CESTAT NEW DELHIWhether credit could be availed of the duty paid on input capital goods & the Service tax paid on input services as a manufacturer of excisable goods & be utilized towards payment of Service Tax on service availed from GTA - appellant will be deemed to be an output service provider so he is entitled to avail credit towards payment of tax on the output service and, therefore, the impugned order directing the appellant to pay Service tax in cash is not in accordance with law – stay granted
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