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2008 (5) TMI 261 - AT - Service TaxAlleged that the respondent had paid the Service Tax on GTA from Cenvat account instead of cash as they were not service provider - Tribunal in various decisions held, that the assessee is entitled to utilise the Credit for payment of ST on GTA Services – revenue’s contention that the revenue has filed appeal against the decision of the Tribunal before the HC, which is pending and, therefore, the decision of the Tribunal has not reached finality, is not acceptable - revenue appeal rejected
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