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2009 (1) TMI 145 - AT - Service TaxAvailment of CENVAT credit by the appellant of the service tax paid by them as receiver of GTA services on the basis of supplementary invoice and invoices in which the registration number of the service provider was not mentioned - in Rule 9(2), registration number of the provider of service is not essential for availment of credit - appellants have received the transport services and the same have been used in or in relation to manufacture of their final products and service tax has actually been paid would be sufficient for availment of credit
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