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2016 (8) TMI 354 - AT - Service TaxCenvat credit - GTA service – reverse charge mechanism – output service – GTA service to be considered as output service – availability of cenvat credit – Held that: - Goods Transport Agency services availed under clause (zzp) of clause 105 of section 65 of the Finance Act, 1994 was excluded from the purview of output services only w.e.f. 1.3.2008 by issue of Notification No. 10/2008-CE (NT). After omission of the explanation, the possibility of the services received to be considered as an output service no longer remained – no penalty imposed – appeal partly allowed.
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